Abraj Inc. has computed the following unit costs for the year just ended:

Direct material used $14

Direct labor 20

Variable manufacturing overhead 27

Fixed manufacturing overhead 31

Variable selling and administrative cost 12

Fixed selling and administrative cost 19

Under variable costing, the product cost per unit will be:

Select one:

a. $123

b. 61

c. $104

d. $34

e. $92