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

Selling price	$232
Units in beginning inventory	0
Units produced	9,400
Units sold	8,900
Units in ending inventory	500
Variable costs per unit:
Direct materials	$53
Direct labor	$84
Variable manufacturing overhead	$23
Variable selling and administrative	$53
Fixed costs:
Fixed manufacturing overhead	$291,400
Fixed selling and administrative	$213,600

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

A) $183 per unit

B) $160 per unit

C) $214 per unit

D) $1 per unit