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Please help me answer this accounting question A manufacturing company that produces a single product has provided the following data concerning its most recent month

Please help me answer this accounting question

A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations:

Units in beginning inventory 0
Units produced 4,450
Units sold 4,350
Units in ending inventory 100

Variable costs per unit:

Direct materials $ 50
Direct labor $ 52
Variable manufacturing overhead $ 15
Variable selling and administrative $ 13

Fixed costs:

Fixed manufacturing overhead $ 93,450
Fixed selling and administrative $ 43,500

What is the variable costing unit product cost for the month?

$130 per unit
$151 per unit
$117 per unit
$129 per unit

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