Candy Man, Inc. reports the following information:

Beginning Finished Goods Inventory	60		units
Units produced	510		units
Units sold	570		units
Sales price	$140		per unit
Direct materials	$29		per unit
Direct labor	$19		per unit
Variable manufacturing overhead	$15		per unit
Fixed manufacturing overhead	$10,300		per year
Variable selling and administrative costs	$4		per unit
Fixed selling and administrative costs	$12,500		per year

What is the unit product cost using variable costing? (Round your answer to the nearest cent.)

A.$63.00

B.$54.20

C.$111.71

D.$83.20