A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: Units in beginning inventory Units produced 4,800 Units sold 4,700 100 Units in ending inventory Variable costs per unit Direct materials 57 Direct labor Variable manufacturing overhead Variable selling and administrative 20 Fixed costs: Fixed manufacturing overhead 1 100,800 Fixed selling and administrative 47000 What is the variable costing unit product cost for the month? O $143 per unit O $179 per unit O $138 per unit O $158 per unit