Abdi Company, which has only one product, has provided the following data concerning its most recent month of operations: $81 0 7.300 7,000 300 Selling price Units in beginning inventory, Units produced Units sold Units in ending inventory Variable costs per unit Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative Fixed costs: Fixed manufacturing overhead Fixed selling and administrative Reference: GNB 120.CHO7.R4107-02 $20 $30 $7 $11 $65,700 $21,000 What is the unit product cost for the month under variable costing? Select one: a. $77 b. $68 c. $57 d. $66