Kray Inc., which produces a single product, has provided the following data for its most recent month of operations:

Number of units produced		3,200
Variable costs per unit:
Direct materials	$	40
Direct labor	$	25
Variable manufacturing overhead	$	14
Variable selling and administrative expense	$	5
Fixed costs:
Fixed manufacturing overhead	$	256,000
Fixed selling and administrative expense	$	259,200

There were no beginning or ending inventories. The variable costing unit product cost was:

Multiple Choice

• $159 per unit

• $79 per unit

• $84 per unit

• $70 per unit