The Lumineers, Inc. has provided the following data for the year: per unit per unit per unit Units produced 11,000 units Sales price $500 Direct materials $45 Direct labor $30 Variable manufacturing overhead $55 Fixed manufacturing overhead $484,000 per year Variable selling and administration costs $75 Fixed selling and administration costs $330,000 per year per unit per unit What is the unit product cost using variable costing? none of these choices O $174 O $130 0 $75 O $75