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

Selling price	$163
Units in beginning inventory	0
Units produced	7,100
Units sold	6,800
Units in ending inventory	300
Variable costs per unit:
Direct materials	$28
Direct labor	$58
Variable manufacturing overhead	$22
Variable selling and administrative	$22
Fixed costs:
Fixed manufacturing overhead	$191,700
Fixed selling and administrative	$28,800

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

A-$130 per units

B-$157 per units

C-$135 per units

D-$108 per units