Sequoyah, Inc. reports the following information:

$\backslash$table$[[$Units produced,$600$ units$],[$Units sold,$600$ units$],[$Sales price,$$110$ per unit$],[$Direct materials,$$40$ per unit$],[$Direct labor,$$35$ per unit$],[$Variable manufacturing overhead,$$30$ per unit$],[$Fixed manufacturing overhead,$$15,000$ per year$],[$Variable selling and administrative costs,$$5$ per unit$],[$Fixed selling and administrative costs,$$10,000$ per year$]]$

What is the unit product cost usina variable costina$?$

A$.$ $$100$

B$.$ $$110$

C$.$ $$5$

D$.$ $$105$