Dapple Company incurred the following cost while producing 425 units direct materials, $6 per unit; direct labor, $21 per unit; variable manufacturing overhead $14 per unit; total fixed manufacturing overhead cost, $5950 variable selling and administrative cost $7 per unit total fixed selling and adminstrative cost $3400. There is no beginning inventories.

What is the unit product cost using variable costing?

a $48 per unit b $70 per unit c $55 per unit d $41 per unit