Walsh Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $ 111 300 Units in beginning inventory Units produced Units sold Units in ending inventory 2,000 2,200 100 $ 30 Variable costs per unit: Direct materials 29 Direct labor $ Variable manufacturing overhead Variable selling and administrative expenses Fixed costs Fixed manufacturing overhead $ 34,000 Fixed selling and administrative expense $ 39,600 $ 4 9 $ $ 4 Direct labor 30 Variable manufacturing overhead Variable selling and administrative expense $ 9 Fixed costs: Fixed manufacturing overhead $ 34,000 Fixed selling and administrative expense $ 39,600 The company produces the same number of units every month, although the sales in units vary from month to month. The company's variable costs per unit and total fixed costs have been constant from month to month What is the unit product cost for the month under variable costing? Select one: O a $80 per unit Ob $72 per unit Oc. $63 per unit Od 589 per unit