A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations:

Units in beginning inventory	0
Units produced	4,650
Units sold	4,550
Units in ending inventory	100

Variable costs per unit:

Direct materials	$	54
Direct labor	$	56
Variable manufacturing overhead	$	19
Variable selling and administrative	$	17

Fixed costs:

Fixed manufacturing overhead	$	97,650
Fixed selling and administrative	$	45,500

What is the variable costing unit product cost for the month?

A-$146 per unit

B-$167 per unit

C-$129 per unit

D-$137 per unit