During January, Lang, Inc. produced 10,000 units of product with costs as follows:

Direct materials	$	40,000
Direct labor		22,000
Variable overhead		10,000
Fixed overhead		90,000
	$	162,000

What is Lang's unit cost for January, calculated on the variable costing basis?

Multiple Choice

• $7.20.

• $8.50.

• $6.20.

• $7.50.

• $9.50.