In its first month of business, Springfield, Inc. made and sold 540 units and reported the following information Sales price $160 per unit Direct materials $30 per unit Direct labor $15 per unit Variable MOH $10 per unit Fixed MOH $20,000 per month Variable selling and admin. $5 per unit Fixed selling and admin, costs $10,000 per month What is Springfield's product cost per unit using variable costing? costs A. $55 OB. $60 C. $105 D. $82