Hatfield Corporation, which has only one product, has provided the following data concerning its most recent month of operations:

Selling price	$123
Units in beginning inventory	0
Units Produced	6,400
Units sold	6,100
Units in ending inventory	300
Variable costs per unit:
Direct materials	$45
Direct Labor	$30
Variable manufacturing overhead	$1
Variable selling and administrative	$8
Fixed costis:
Fixed manufacturing overhead	$140,800
Fixed selling and administrative	$91,500

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

$98 per unit

$84 per unit

$76 per unit

$106 per unit