Orson 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.

Question 13 options:

	$245
	$145
	$275
	$55
	$125