Bobbys Company which produces a single product, has provided the following data for its most recent month of operations:

Number of units produced		3,700
Variable costs per unit:
Direct materials	$	43
Direct labor	$	27
Variable manufacturing overhead	$	10
Variable selling and administrative expense	$	5
Fixed costs:
Fixed manufacturing overhead	$	318,200
Fixed selling and administrative expense	$	314,500

There were no beginning or ending inventories. The variable costing unit product cost was:

A. $166 per unit

B. $80 per unit

C. $85 per unit

D. $75 per unit