Mahugh Company has only one product, with a Selling Price of $122. In addition, the following information was provided: Units in beginning inventory 0 Units produced 8,300 Units sold 8,200 Units in ending inventory 100 Direct materials $27 per unit Direct labour $46 per unit Variable manufacturing overhead $4 per unit Variable selling and administrative $7 per unit Fixed manufacturing overhead $199,200 Fixed selling and administrative $106,600 What is the unit product cost for the month under variable costing? $73 $77 $84