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 4,250 Units sold 4,150 Units in ending inventory 100 Variable costs per unit: Direct materials $ 46 Direct labor $ 48 Variable manufacturing overhead $ 11 Variable selling and administrative $ 9 Fixed costs: Fixed manufacturing overhead $ 89,250 Fixed selling and administrative $ 41,500 What is the variable costing unit product cost for the month? $105 per unit $114 per unit $121 per unit $135 per unit