Mentor Corp. has provided the following information for the current year:

Units produced	3,500 units
Sale price	$200 per unit
Direct materials	$70 per unit
Direct labor	$55 per unit
Variable manufacturing overhead	$20 per unit
Fixed manufacturing overhead	$350,000 per year
Variable selling and administrative costs	$30 per unit
Fixed selling and administrative costs	$150,000 per year

Calculate the unit product cost using variable costing. A. $245 B. $275 C. $55 D. $145