Bateman Corporation, which has only one product, has provided the following data concerning its most recent month of operations:

Selling price	$117
Units in beginning inventory	0
Units produced	4,700
Units sold	4,400
Units in ending inventory	300
Variable costs per unit:
Direct materials	$36
Direct labor	$38
Variable manufacturing overhead	$4
Variable selling and administrative	$11
Fixed costs:
Fixed manufacturing overhead	$89,300
Fixed selling and administrative	$26,400

What is the unit product cost for the month under variable costing?

	a.	$89 per unit
	b.	$97 per unit
	c.	$108 per unit
	d.	$78 per unit