Kray Inc., which produces a single product, has provided the following data for its most recent month of operations: Number of units produced Variable costs per unit: 5,9ee Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense $ 34 $29 $16 4 Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense $418,900 $460,200 There were no beginning or ending inventories. The variable costing unit product cost was: Multiple Choice $144 per unit $73 per unt $77 per unit $67 per unit