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
Fixed costis:
Fixed 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?

$83 per unit

$74 per unit

$90 per unit

$81 per unit