Sandy Corp. incurred the following costs during the year:

Direct materials	$49.00 per unit
Direct labor	$39.90 per unit
Variable manufacturing overhead	$43.20 per unit
Variable selling and administrative costs	$36.70 per unit
Fixed manufacturing overhead	$308,000
Fixed selling and administrative costs	$77,000

The company produced 11,200 units and sold 10,200 units. Determine the manufacturing cost per unit under variable costing.

		$203.18
		$168.80
		$159.60
		$132.10