Kray Inc., which produces a single product, has provided the following data for its most recent month of operations: Number of units produced 5,700

Variable costs per unit:

Direct materials $ 30

Direct labor $ 23

Variable manufacturing overhead $ 14

Variable selling and administrative expense $ 3

Fixed costs:

Fixed manufacturing overhead $ 495,900

Fixed selling and administrative expense $ 410,400

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

• $67 per unit
• $70 per unit
• $154 per unit
• $56 per unit