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: Direct materials. Direct labor.. Variable manufacturing overhead. Variable selling and administrative expense. Fixed costs: Fixed manufacturing overhead.. Fixed selling and administrative expense. 3,000 $91 $13 $7 $6 $237,000 $165,000 There were no beginning or ending inventories. The unit product cost under variable costing was: $111 $190 $117 $110