Crow Corporation produces a single product and has the following cost structure:

Number of units produced each year	2,000
Variable costs per unit:
Direct materials	$26
Direct labor	$61
Variable manufacturing overhead	$6
Variable selling and administrative expense	$7
Fixed costs per year:
Fixed manufacturing overhead	$190,000
Fixed selling and administrative expense	$36,000

The variable costing unit product cost is:

	A.	$93 per unit
	B.	$95 per unit
	C.	$96 per unit
	D.	$100 per unit