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

Selling price	$119
Units in beginning inventory	0
Units produced	6,550
Units sold	6,250
Units in ending inventory	300
Variable costs per unit:
Direct materials	$17
Direct labor	$47
Variable manufacturing overhead	$11
Variable selling and administrative	$11
Fixed costs:
Fixed manufacturing overhead	$176,850
Fixed selling and administrative	$25,500

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

$86 per units

$113 per units

$102 per units

$75 per units