Kray Incorporated, which produces a single product, has provided the following data for its most recent month of operati 6,000 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 $ 40 $ 19 $ 8 $ 2 $144,000 $198,000 There were no beginning or ending inventories. The variable costing unit product cost was: Multiple Choice $61 per unit $91 per unit Kray Incorporated, which produces a single product, has provided the following data for its most recent month of operations 6,000 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 $ 40 $ 19 $ 8 $ 2 $144,000 $198,000 There were no beginning or ending inventories. The variable costing unit product cost was: Multiple Choice $61 per unit O $91 per unit $61 per unit $91 per unit $69 per unit $67 per unit