MC Qu. 114 Aaker Corporation, which has Aaker Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $99 Units in beginning inventory Units produced Units sold Units in ending inventory 0 6,300 6,000 300 Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Varlable selling and administrative $12 $42 $6 $6 Fixed costs Fixed manufacturing overhead Fixed selling and administrative $170,100 $24,000 What is the unit product cost for the month under variable costing? O $66 per unit O $93 O $87 O $60