Betsy's Pies, Inc. has provided the following financial information for the year: Finished Goods Inventory: Beginning balance, in units 620 Units produced 2100 Units sold 2200 Ending balance, in units 520 Production Costs: Variable manufacturing costs $50 Total fixed manufacturing costs $42,000 What is the unit product cost for the year using variable costing? per unit O $19 $70 $81 $50