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		4,200
Units sold		4,100
Units in ending inventory		100
Variable costs per unit:
Direct materials	$	45
Direct labor	$	47
Variable manufacturing overhead	$	10
Variable selling and administrative expense	$	8
Fixed costs:
Fixed manufacturing overhead	$	88,200
Fixed selling and administrative expense	$	41,000

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

• $110 per unit

• $131 per unit

• $102 per unit

• $119 per unit