Chapter 7 8. Abe Company, which has only one product, has provided the following data concerning ts data concerning its most recent month of operations: Selling pric. $126 Units in beginning inventy.. Units produced. Units sold.. 8,700 8,400 300 Units in ending inventory Variable costs per unit: Direct materials. Direct labor Variable manufacturing o Variable selling and administrative. $30 $48 S3 $7 Fixed costs: Fixed manufacturing overhead.$156,600 Fixed selling and administrativ. $151,200 What is the unit product cost for the month under variable costing? A. $99 B. $81 C. $106 D. $88