A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: 4,300 4,200 100 47 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 49 AtAtAtA 10 $90,300 $42,000 What is the variable costing unit product cost for the month? o $123 per unit o $108 per unit o $118 per unit o $139 per unit