Dexter Company incurred the following costs while producing 520 units: direct materials, $11 per unit; direct labor, $27 per unit; variable manufacturing overhead, $12 per unit; total fixed manufacturing overhead costs, $8,840; variable selling and administrative costs, $4 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. $54 per unit B. $67 per unit C. $50 per unit D. $81 per unit