Kray Incorporated, which produces a single product, has provided the following data for its most recent month of operations: Number of units produced 5,300 Variable costs per unit: Direct materials $ 32 Direct labor $ 27 Variable manufacturing overhead $ 13 Variable selling and administrative expense $ 6 Fixed costs: Fixed manufacturing overhead $ 466,400 Fixed selling and administrative expense $ 429,300 There were no beginning or ending inventories. The variable costing unit product cost was

$160 per unit

$78 per unit

$65 per unit

$72 per unit