Kray Inc., which produces a single product has provided the following data for its most recent month of operations: 5, 700 $ u Number of units produced Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Pixed costs: Fixed manufacturing overhead Fixed selling and administrative expense 47 21 8 5 s $ 490,200 $438,900 There were no beginning or ending inventories. The variable costing unit product cost was: Multiple Choice S162 per unit $76 per unit 581 per unit $73 per unit