A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: 4,850 4,750 100 Units in beginning inventory Units produced Units sold Units in ending inventory Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense $ 58 $ 60 $ 23 $ 21 $101,850 $47,500 What is the variable costing unit product cost for the month? Multiple Choice $162 per unit $183 per unit $141 per unit $145 per unit