Aaker Company, which has only one product, has provided the following data concerning its most recent month of operations: Selling price (per unit) $99 Units in beginning inventory Units produced Units sold Units in ending inventory 0 6,300 6,000 300 Variable costs per unit: Direct materials Direct labour Variable manufacturing overhead Variable selling & administration $12 $42 $6 $6 Fixed costs: Fixed manufacturing overhead Fixed selling & admin $170,100 $24,000 What is the unit product cost for the month under variable costing? o a. $60 o b. $93 O C. $87 O d. $66