Flexlux, Inc. reports the following information:

Units produced	530		units
Units sold	530		units
Sales price	$170		per unit
Direct materials	$30		per unit
Direct labor	$20		per unit
Variable manufacturing overhead	$10		per unit
Fixed manufacturing overhead	$17,000		per year
Variable selling and administrative costs	$5		per unit
Fixed selling and administrative costs	$25,000		per year

What is the unit product cost using variable costing?

A.$60

B.$82

C.$65

D.$110