Aaker Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $121 Units in beginning inventory 0 Units produced 7,600 Units sold 6,700 Units in ending inventory 900 Variable costs per unit: Direct materials $22 Direct labor $52 Variable manufacturing overhead $11 Variable selling and administrative $22 Fixed costs: Fixed manufacturing overhead $144,400 Fixed selling and administrative $80,400 What is the unit product cost for the month under variable costing?

$115 per unit

$85 per unit

$1 per unit

$96 per unit