Sharron Inc., which produces a single product, has provided the following data for its most recent month of operations:

Number of units produced	3,000
Variable costs per unit:
Direct materials	$91
Direct labor	$13
Variable manufacturing overhead	$7
Variable selling and administrative expense	$6
Fixed costs:
Fixed manufacturing overhead	$237,000
Fixed selling and administrative expense	$165,000

There were no beginning or ending inventories. The variable costing unit product cost was:

$111 per unit

$190 per unit

$110 per unit

$117 per unit

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