Kray Incorporated, which produces a single product, has provided the following data for its most recent month of operations: 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 3,300 $ 37 $ 23 $ 9 $ 6 $ 237,600 $ 234,300 There were no beginning or ending Inventories. The variable costing unit product cost was: Mutiale Chaice O O $141 per unit $69 per unit $75 per unit $66 per unit