Dillon Company incurred the following costs while producing 450 units: direct materials, $5 per unit; direct labor, $29 per unit; variable manufacturing overhead, $11 per unit; total fixed manufacturing overhead costs, $6,750; variable selling and administrative costs, $9 per unit; total fixed selling and administrative costs, $4,050. There are no beginning inventories. What is the unit product cost using variable costing? A. $45 per unit O B. $54 per unit O C. $60 per unit OD. $78 per unit