Number of units produced 3.000 Variable costs per unit: Direct materials ....... $91 Direct labor.............." $13 Variable manufacturing overhead $7 Variable selling and administrative expense ....... $6 Fixed costs: Fixed manufacturing overhead.......... $237,000 Fixed selling and administrative expense. . .. ........ $165,000 14. Sharron Inc., which produces a single product, has provided the data shown for its most recent month of operations. There were no beginning or ending inventories. What was the variable costing unit product cost? O A. $190 per unit O B. $111 per unit O C. $117 per unit O D. $110 per unit