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 $ 31 Direct labor $ 23 Variable manufacturing overhead $ 10 Variable selling and administrative expense $ 6 Fixed costs: Fixed manufacturing overhead $ 262,400 Fixed selling and administrative expense $ 268,800 There were no beginning or ending inventories. The variable costing unit product cost was: Multiple Choice $146 per unit $64 per unit $70 per unit $60 per unit