Yancey, Inc. reports the following information:

$\backslash$table$[[$Units produced,$600$ units$],[$Units sold,$600$ units$],[$Sales price,$$140$ per unit$],[$Direct materials,$$40$ per unit$],[$Direct labor,$$25$ per unit$],[$Variable manufacturing overhead,$$10$ per unit$],[$Fixed manufacturing overhead,$$23,000$ per year$],[$Variable selling and administrative costs,$$20$ per unit$],[$Fixed selling and administrative costs,$$20,000$ per year$]]$

What is the amount of unit product cost that will be considered for external reporting purposes? $($Round any

A$.$ $$113\mathrm{.}33$

B$.$ $$103\mathrm{.}33$

C$.$ $$63\mathrm{.}33$

D$.$ $$75\mathrm{.}00$