Damp Company incurred the following costs while producing 520 units: direct materials, $12 per unit; direct labor, $28 per unit; variable manufacturing overhead, $19 per unit; total fixed manufacturing overhead costs, $8,840; variable selling and administrative costs, $11 per unit; total fixed selling and administrative costs, $5,200. There are no beginning inventories. What is the unit product cost using variable costing? O A. $70 per unit OB. $76 per unit OC. $59 per unit OD. $97 per unit