QUESTION 25 Kray Inc., which produces a single product, has provided the following data for its most recent month of operations 5,700 Number of units produced Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs Fixed manufacturing overhead Fixed selling and administrative expense $ $ $ $ 48 25 9 5 $450,300 $501.600 There were no beginning or ending inventories. The variable costing unit product cost was. $82 per unit O $78 per unit $87 per unit O $161 per unit