Penny's Pies, Inc. has provided the following financial information for the year: Finished Goods Inventory: Beginning balance, in units Units produced 600 2,100 Units sold 2,200 Ending balance, in units 500 Production Costs: Variable manufacturing costs per unit $60 Total fixed manufacturing costs $50,400 What is the unit product cost for the year using variable costing? O A. $84 B. $60 C. $23 O D. $101