Tanner, Inc. reports the following information: Units produced 220 units Units sold 220 units Sales price $220 per unit Direct materials $31 per unit Direct labor $25 per unit Variable manufacturing overhead $11 per unit Fixed manufacturing overhead $1,980 per year Variable selling and administrative costs $5 per unit Fixed selling and administrative costs $10,100 per year What is the unit product cost using variable costing? O A. $153 OB. $144 O C. $76 OD. $67