no need long explanation. please answer quick!! thanksss

Sandy Corp. incurred the following costs during the year: Direct materials $34:00 per unit Direct labor $24.90 per unit Variable manufacturing overhead $28.20 per unit Variable selling and administrative costs $21.70 per unit Fixed manufacturing overhead $162,000 Fixed selling and administrative costs $40,500 The company produced 7,200 units and sold 6,200 units. Determine the manufacturing cost per unit under variable costing. $136.93 O $87.10 $109.60 $108.80