Mray Inc., which produces a single product, has provided the following data for its most recent month of operations: 48 Number of units produced 5700 Variable costs per unit: Direct materials $ Direct labor $ 25 Variable manufacturing overhead $ 9 Variable selling and administrative expense $ 5 Fixed costs: Fixed manufacturing overhead $ 450,300 Fixed selling and administrative expense $ 501,600 There were no beginning or ending inventories. The variable costing unit product cos was: ta ta ta ta $87 per unit $161 per unit $82 per unit $78 per unit