TB MC Qu. 6-37 (Algo) Kray Incorporated, which produces a single product, has ... Kray Incorporated, which produces a single product, has provided the following data for its most recent month of operations Number of units produced 3,700 Variable costs per unit: Direct materials $ 43 Direct labor $ 27 Variable manufacturing overhead $ 10 Variable selling and administrative expense $ 5 Fixed costs: Fixed manufacturing overhead $ 318, 200 Fixed selling and administrative expense $ 314, 500 There were no beginning or ending inventories. The variable costing unit product cost was: Multiple Choice O $166 per unit $80 per unit O $85 per unit