Dexter Company incurred the following costs while producing $580$ units: direct materials, $$11$ per unit; direct labor, $$22$ per unit; variable manufacturing overhead, $$13$ per unit; total fixed manufacturing overhead costs, $$12,180$; variable selling and administrative costs, $$6$ per unit; total fixed selling and administrative costs, $$8,120.$ There are no beginning inventaries.

What is the unit product cost using variable costing?

A$.$ $$46$ per unit

B$.$ $$87$ per unit

C$.$ $$67$ per unit

D$.$ $$52$ per unit