Jarvix Company, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $111 400 Units in beginning Inventory Units produced 8,800 Units sold 8,900 300 Units in ending Inventory Variable costs per unit: Direct materials Direct labor $34 $37 $3 Variable manufacturing overhead 59 Variable selling and administrative Fixed costs: Fixed manufacturing overhead $ 61,600 $169,100 Fixed selling and administrative 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 foved costs have been constant from month to month Berlorence GN 0 CHO R704 What is the unit product cost for the month under variable costing? Direct materials $34 Direct labor $37 $3 Variable manufacturing overhead $9 Variable selling and administrative Fixed costs: Fixed manufacturing overhead $ 61,600 Fixed selling and administrative $169,100 The company produces the same number of units every month, although the sale: unit and total fixed costs have been constant from month to month. Reference: GNB.09.CHO7 Ref07-04 What is the unit product cost for the month under variable costing? Select one: a. $81 b. $74 c. $83 d. $90