Aqua Primavera, Inc. has provided the following information for the year. Units produced 9,000 units Sales price $500 per unit Direct materials $35 per unit Direct labor $25 per unit Variable manufacturing overhead $60 per unit Fixed manufacturing overhead $440,000 per year Variable selling and administration costs $65 per unit Fixed selling and administration costs $210,000 per year What is the unit product cost using variable costing? O A. $60 OB. $120 O C. $85 D. $169