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

Selling price	$107
Units in beginning inventory	0
Units produced	6,400
Units sold	6,100
Units in ending inventory	300

Variable costs per unit:
Direct materials	$14
Direct labor	$44
Variable manufacturing overhead	$8
Variable selling and administrative expense	$8
Fixed costs:
Fixed manufacturing overhead	$172,800
Fixed selling and administrative expense	$ 24,600

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

Multiple Choice

$74 per unit

$101 per unit

$93 per unit

$66 per unit