Sharron Inc., which produces a single product has provided the following data for its most recent month of operations: 13 3,000 Number of units produced Variable costs per unit Direct materials Direct labor Variable manufacturing overhead $91 $7 Variable selling and administrative expense Fixed costs Fixed manufacturing overhead Fixed selling and administrative expense $237,000 $165,000 There were no beginning or ending inventories. The variable costing unit product cost was: A. $111 per unit . $117 per unit $110 per unit $190 per unit