What is the unit product cost using variable costing? (Round your answer to the nearest cent.)

McIntosh, Inc. reports the following information: Beginning Finished Goods Inventory Units produced Units sold Sales price Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative costs Fixed selling and administrative costs 60 units 570 units 630 units $180 per unit $39 per unit $14 per unit $15 per unit $11,800 per year $4 per unit $12,000 per year O A. $68.00 O B. $88.70 O c. $49.70 OD. $113.75