The following information applies to Bridgeport Corporation: Beginning Inventory 0 Units Ending Inventory 3980 units Units produced 39800 units Direct labor per unit $23 Direct materials per unit $16 Variable manufacturing overhead per unit $6 Fixed manufacturing overhead per unit $13 Variable operating expenses per unit $10 Fixed operating expenses $81800 Using variable costing, how much will the per unit product cost be? O $87. O $58. O $45. O $55