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

Direct materials	$45,000
Direct labor	23,000
Variable overhead	17,000
Fixed overhead	60,000
	$145,000

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

Group of answer choices

$10.75.

$7.20.

$19.50.

$8.50.

$9.75.