Aaker Corporation, which has only one product, has provided the following data concerning its most recent month of operations:

Selling price	$129
Units in beginning inventory	0
Units produced	6,950
Units sold	6,150
Units in ending inventory	800
Variable costs per unit:
Direct materials	$24
Direct labor	$54
Variable manufacturing overhead	$12
Variable selling and administrative	$24
Fixed costs:
Fixed manufacturing overhead	$139,000
Fixed selling and administrative	$79,950

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

$102 per unit

$122 per unit

$1 per unit

$90 per unit