Kray Inc., which produces a single product, has provided the following data for its most recent month of operations: 5,800 Number of units produced Variable costs per unit: Direct materials Direct Labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense 34 20 9 4 $481,400 $464,000 There were no beginning or ending inventories. The variable costing unit product cost was: Multiple Choice $146 per unit $63 per unit $67 per unit $58 per unit