Ing Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $ 159 Skipped Units in beginning inventory Units produced Units sold Units in ending inventory 7,800 7,700 100 Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead $304,200 Fixed selling and administrative expense $ 84,700 What is the unit product cost for the month under variable costing? Multiple Choice O $99 per unit 0 $138 per unit 0 O $108 per unit 0 $147 per unit