Velasco Productions has provided the following information for the year $152,000 63,000 Direct Labor Beginning Work-in-Process Inventory Direct Materials Used Ending Work-in-Process Inventory Manufacturing Overhead 270,000 53,300 130,000 During the year, Velasco produced 72,160 units of product. Calculate the unit product cost. (Round your answer to the nearest cent.) O A $7.78 O B. $6.72 OC $765 O D. $8.52