Allentown Aqua, Inc. has provided the following information for the year. 12,000 units Units produced Sales price Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administration costs Fixed selling and administration costs $200 per unit $40 per unit $30 per unit $55 per unit $480,000 per year $65 per unit $250,000 per year What is the unit product cost using variable costing? O A. $165 O B. $70 ??. $85 O D. $125