Incorporated, which produces a single product, has provided the following data for its most recent month of operations:

Number of units produced

$5,000$

Variable costs per unit:

Direct materials

$$43$

Direct labor

$$68$

Variable manufacturing overhead

$$7$

Variable selling and administrative expense

$$8$

Fixed costs:

Fixed manufacturing overhead

$$220,000$

Fixed selling and administrative expense

$$308,000$

There were no beginning or ending inventories.

The unit product cost under variable costing was:

Group of answer choices

$115$

$123$

$118$

$170$