Wool Company reported the following for the month of June with respect to units it produced and sold. Units in beginning FG inventory Units produced Units sold Units in ending FG inventory -O- 3,000 2,500 500 Unit sales price $200 Variable costs per unit: Direct materials Direct labor Variable selling & administrative Variable factory overhead $50 $35 $3 $5 Fixed costs: Fixed selling and administrative Fixed factory overhead $80,000 $60,000 Calculate the unit product cost for the month under variable costing. (round the final answer to the nearest dollar) Multiple Choice O $90 $93 O $110 O $85 Calculate net operating income for the month under variable costing. (round the final answer to the nearest dollar) Multiple Choice O $127,500 $181,000 $267,500 $137,500