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 4,300 Units sold 4,200 Units in ending inventory 100 Variable costs per unit: Direct materials $ 47 Direct labor $ 49 Variable manufacturing overhead $ 12 Variable selling and administrative expense $ 10 Fixed costs: Fixed manufacturing overhead $90,300 Fixed selling and administrative expense $42,000 What is the variable costing unit product cost for the month? Group of answer choices $108 per unit $139 per unit $118 per unit $123 per unit