Tanner, Inc. reports the following information: Units produced 270 units Units sold 270 units Sales price $210 per unit Direct materials $33 per unit Direct labor $21 per unit Variable manufacturing overhead $14 per unit Fixed manufacturing overhead $1,080 per year Variable selling and administrative costs $1 per unit Fixed selling and administrative costs $10, 100 per year What is the unit product cost using variable costing? O A. $68 O B. $72 O C. $142 O D. $138