Kray Incorporated, which produces a single product, has provided the following data for its most recent month of operations: 5,000 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 $ 30 $ 25 $ 14 $ 6 $355,000 $370,000 There were no beginning or ending inventories. The variable costing unit product cost was: Multiple Choice $140 per unit $69 per unit $75 per unit $61 per unit