Labadie Corporation manufactures and sells one product. The following information pertains to the company's first year of operations Variable costs per unit: Direct materials Fixed costs per year: 85 $1,146,000 3,495,300 $3,373,300 Direct labor Fixed manufacturing overhead Fixed selling and administrative expenses The company does not have any variable manufacturing overhead costs or variable selling and administrative expenses. During its first year of operations, the company produced 57,300 units and sold 55,300 units. The company's only product is sold for $234 per unit. Assume that the company uses a variable costing system that assigns $20 of direct labor cost to each unit that is produced. The unit product cost under this costing system is: Multiple Choice s166 per $166 per unit $105 per unit 585 per $85 per unit $227 per unt $227 per unit