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: Direct labor Fixed manufacturing overhead Fixed selling and administrative expenses $1, 675, 200 $5, 165, 200 $4, 643, 700 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 69,800 units and sold 67,300 units. The company's only product is sold for $283 per unit. Assume that the company uses a variable costing system that assigns $24 of direct labor cost to each unit that is produced. The unit product cost under this costing system is: Multiple Choice $209 per unit $135 per unit $111 per unit $278 per unit