Jarvix Corporation, which has only one product, has provided the following data concerning its most recent month of operations Selling price $111 Units in beginning inventory 400 Units produced 8,800 Units sold 8.900 Units in ending Inventory 300 Variable costs per unit Direct materials $34 Direct labor $37 Variable manufacturing overhead $3 Variable selling and administrative $9 Fbxed costs: Fbxed manufacturing overhead $61,600 Fixed selling and administrative $169, 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 What is the unit product cost for the month under variable costing? $74 per unit 0 $81 per unit O $90 per unit $83 per unit