Aaker Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $123 Units in beginning inventory 0 Units produced 6,600 Units sold 6,300 Units in ending inventory 300 Variable costs per unit: Direct materials $18 Direct labor $48 Variable manufacturing overhead $12 Variable selling and administrative $12 Fixed costs: Fixed manufacturing overhead $178,200 Fixed selling and administrative $25,800

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

$90 per units

$117 per units

$105 per units

$78 per units