Aqua Primavera, Inc. has provided the following information for the year. 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 11,000 $400 $20 $35 $70 $470,000 $90 $240,000 per unit per unit per unit per unit per year per unit per year What is the unit product cost using variable costing? A. $55 B. $125 C. $105 D. $168