Smith Corporation produces a single product and has the following cost structure: 6,000 units produced each year, direct materials variable cost per unit of $43, direct labor variable cost per unit of $13, variable manufacturing overhead per unit of $5, variable selling and administrative expense per unit of $1, fixed manufacturing overhead of $240,000 per year and fixed selling and administrative expense of $138,000 per year. What is the variable costing unit product cost? $95 O $119 O $61 $56