ABC Company, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $99 Units in beginning inventory $0 Units produced 6,300 Units sold 6,000 Units in ending inventory 300 Variable costs per unit: Direct materials $13 Direct labour $33 Variable manufacturing overhead $8 Variable selling and administrative $6 Fixed costs: Fixed manufacturing overhead $170,100 Fixed selling and administrative $24,000 What is the unit product cost for the month under variable costing? a. $66 b. $54 c. $60 d. $46