Selected financial date for Bison Co. is provided in the table below: Beginning inventory Units produced Units sold Selling price Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling/administrative costs Fixed selling/administrative costs 110 units 760 units 809 units $ 160/unit $ 36 /unit $ 17/unit $ 16 /unit $ 25,080/year $ 9/unit $16,500/year What is the unit product cost for the year using variable costing? Multiple Choice $102 $133 $133 $69 $78