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

Selling price	$	151
Units in beginning inventory		0
Units produced		6,950
Units sold		6,650
Units in ending inventory		300

Variable costs per unit:
Direct materials	$	25
Direct labor	$	55
Variable manufacturing overhead	$	19
Variable selling and administrative expense	$	19
Fixed costs:
Fixed manufacturing overhead	$	187,650
Fixed selling and administrative expense	$	27,900

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

Multiple Choice

• $99 per unit

• $126 per unit

• $145 per unit

• $118 per unit