Kray Inc., which produces a single product, has provided the following data for its most recent month of operations: 3,200 $ 23 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 $ 262,400 $268,800 There were no beginning or ending inventories. The variable costing unit product cost was: Multiple Choice O $60 per unit O $64 per unit 0 $146 per unit o oo $70 per unit