Sandy Corp. incurred the following costs during the year: Direct materials $29.50 per unit Direct labor $20.40 per unit Variable manufacturing overhead $23.70 per unit Variable selling and administrative costs $17.20 per unit Fixed manufacturing overhead $126,000 Fixed selling and administrative costs $31,500 The company produced 6,000 units and sold 5,000 units. Determine the manufacturing cost per unit under variable costing. $94.60 $73.60 $117.05 $90.80