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

Selling price	$127
Units in beginning inventory	0
Units produced	6,650
Units sold	6,350
Units in ending inventory	300
Variable costs per unit:
Direct materials	$19
Direct labor	$49
Variable manufacturing overhead	$13
Variable selling and administrative	$13
Fixed costs:
Fixed manufacturing overhead	$179,550
Fixed selling and administrative	$26,100

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

a	$94 per units
b	$121 per units
c	$108 per units
d	$81 per units