Aaron Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price Units in beginning inventory Units produced Units sold Units in ending inventory $ 90 0 3,400 3,000 400 Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense What is the unit product cost for the month under variable costing? $65 per unit $ 21 $ 38 $ 6 $ 4 $ 54,400 $ 3,000 O $85 per unit O $81 per unit Tat Corporation produces a single product and has the following cost structure: Number of units produced each year Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expenses 7,000 77 69 69 69 +A 7853 89 $ Fixed costs per year: Fixed manufacturing overhead $532,000 Fixed selling and administrative expenses $574,000 The unit product tost under absorption costing is: $171 per unit O $247 per unit O $166 per unit $332 per unit