Caruso Inc., which produces a single product, has provided the following data for its most recent month of operations: 39 71 $ Number of units produced Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense $220,000 $308,000 There were no beginning or ending Inventorles. The unit product cost under variable costing was: Multiple Choice $170 per unit $123 per unit $118 per unit $115 per unit