During October, Rover Industries produced $36,800$ units of product with costs as follows:

Direct materials $ $93,000$

Direct labor $47,500$

Variable overhead $22,000$

Fixed overhead $165,000$

$ $327,500$

What is Rover's unit cost for October, calculated on the variable costing basis?

Multiple Choice

$$3\mathrm{.}67.$

$$4\mathrm{.}17.$

$$4\mathrm{.}42.$

$$4\mathrm{.}90.$

$$5\mathrm{.}40.$