Yancey, Inc. reports the following information:

Units produced	500		units
Units sold	500		units
Sales price	$100		per unit
Direct materials	$20		per unit
Direct labor	$25		per unit
Variable manufacturing overhead	$40		per unit
Fixed manufacturing overhead	$11,000		per year
Variable selling and administrative costs	$15		per unit
Fixed selling and administrative costs	$25,000		per year

What is the amount of unit product cost that will be considered for external reporting purposes? (Round any intermediate calculations and your final answer to the nearest dollar.)

A.

$47

B.

$107

C.

$55

D.

$67