Labadie Corporation manufactures and sells one product. The following information pertains to the company's first year of operations: 84 Variable costs per unit: Direct materials Fixed costs per year: Direct labor Fixed manufacturing overhead Fixed selling and administrative expenses $ 990,000 $3,207,600 $2,292,000 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 39,600 units and sold 38,200 units. The company's only product is sold for $161 per unit. Assume that the company uses a variable costing system that assigns $25 of direct labor cost to each unit that is produced. The unit product cost under this costing system is: Multiple Choice $190 per unit $109 per unit $84 per unit $250 per unit