Doltar Company incurred the following costs whlle producing 610 units: direct materials, $15 per unit; direct labor, $30 per unit; variable manufacturing oventead, $11 per unit tatal fixed manutacturing overtead costs, $15,250; variable selling and administrative costs, $10 per unit, total fixed selling and administrative costs, $9,150. There are no begining inventorins. What is the unit product cost using variable costing? A. $81 per unit B. $106 per unit C. $56 per unit D. 866 per unit