Jarvix C orporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price. Units in beginning inventory $111 Units produced.. Units in ending inventory Variable costs per unit: 400 8,800 8,900 300 Direct materials Direct labor.. Variable manufacturing overhead... Variable selling and administrative $34 $37 $3 $9 Fixed costs: Fixed manufacturing overhe ad. Fixed selling and administrative..$169,100 by $61,600 100 The company produces the same number of units every month, although the sales in units vary from month to month. The company's variable costs per unit and total fixed costs have been constant from month to month. 24) What is the unit product cost for the month under variable costing? A) $81 per unit B) $90 per unit C) $74 per unit D) $83 per unit 25) What is the unit product cost for the month under absorption costing? A) $81 per unit B) $74 per unit C) $83 per unit D) $90 per unit 26) What is the net operating income for the month under variable costing? A) $25,900 B) $2,100 C) $17,800