erning its most recent month of operations:

Units in beginning inventory		0
Units produced		8,900
Units sold		8,500
Units in ending inventory		400
Variable costs per unit:
Direct materials	$	26
Direct labor	$	25
Variable manufacturing overhead	$	4
Variable selling and administrative expense	$	4
Fixed costs:
Fixed manufacturing overhead	$	249,200
Fixed selling and administrative expense	$	17,000

What is the variable costing unit product cost for the month?

A) $59 per unit

B) $83 per unit

C) $87 per unit

D) $55 per unit