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	4,000
Units sold	3,900
Units in ending inventory	100
Variable costs per unit:
Direct materials	$41
Direct labor	$43
Variable manufacturing overhead	$6
Variable selling and administrative	$4
Fixed costs:
Fixed manufacturing overhead	$84,000
Fixed selling and administrative	$39,000

What is the variable costing unit product cost for the month?

Question options:

	$94 per unit
	$115 per unit
	$90 per unit
	$111 per unit