During October, Rover Industries produced 35,900 units of product with costs as follows:

Direct materials	$ 88,500
Direct labor	45,250
Variable overhead	17,500
Fixed overhead	156,000
	$ 307,250

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

Multiple Choice

$3.46.

$3.96.

$4.21.

$4.70.

$5.20.