Sequoyah, Inc. reports the following information: Units produced 530 units 530 units Units sold Sales price $140 per unit $40 per unit $35 per unit $10 per unit $12,000 per year $20 per unit $20,000 per year Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative costs Fixed selling and administrative costs What is the unit product cost using variable costing? A. $105 B. $98 C. $85 D. $55