Marley Company produces a single product and has provided the following data from its most recent month of operation Units in beginning invento Units produced Units sold Units in ending inventory Fixed costs: 100 Variable costs per unit: 2,000 Direct materials 1,800 Direct labor $32 $53 $8 $1 300 Variable MOH Variable selling & admin Fixed MOH Fixed selling & admin $74,000 $114,000 Selling price per unit $210 1. What is the unit product cost for the month? a. Under variable costing b. Under absorption costing