Sequoyah, Inc. reports the following information: Units produced 540 units Units sold 540 units Sales price $160 per unit Direct materials $30 per unit Direct labor $15 per unit Variable manufacturing overhead $10 per unit Fixed manufacturing overhead $20,000 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 using variable costing?! O A. $105 OB. 582 O C. 560 OD. $55