Units produced... Units sold............ Units in ending inventory.. Variable costs per unit: Direct materials...... Direct labour........ Variable manufacturing overhead.............. Variable selling and administrative.. Fixed manufacturing overhead......... 7,100 7,000 100 33 53 1 7 Fixed costs: Fixed selling and administrative....... 170,400 7,000 What is the unit product cost for the month under variable costing? (a) (b) 118 94 (c) 111 (d) 87 09