Doon Company incurred the following costs while producing 425 units: direct materials, $5 per unit; direct labor, $29 per unit: variable manufacturing overhead, $13 per unit; total fixed manufacturing overhead costs, $5,950; variable selling and administrative costs, $9 per unit: total fixed selling and administrative costs, $3,400. There are no beginning inventories. What is the unit product cost using variable costing? O A. $56 per unit B. $61 per unit c. $47 per unit D. $78 per unit