Travis, Inc. reports the following information $($assume no beginning inventory$)$:

$\backslash$table$[[$Units produced,$2,500$ units$],[$Units sold,$2,400$ units$],[$Sales price,$$260$ per unit$],[$Direct materials,$$57$ per unit$],[$Direct labor,$$25$ per unit$],[$Variable manufacturing overhead,$$12$ per unit$],[$Fixed manufacturing overhead,$$12,500$ per year$],[$Variable selling and administrative costs,$$4$ per unit$],[$Fixed selling and administrative costs,$$10,300$ per year$]]$

What is the unit product cost using variable costing?

A$.$ $$103$

B$.$ $$98$

C$.$ $$99$

D$.$ $$94$