Sequoyah, Inc. reports the following information: Units produced Units sold Sales price Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative costs Fixed selling and administrative costs 580 units 580 units $140 per unit $30 per unit $35 per unit $10 per unit $18,000 per year $15 per unit $25,000 per year What is the unit product cost using variable costing? O A. $96 OB. $65 OC. $75 OD. $90