Yancey, Inc. reports the following information: Units produced Units sold Sales price Direct materials Direct labor 560units 560units $150per unit $10per unit $20per unit $30per unit ariable manufacturing overhead Fixed manufacturing overhead $22,000per year ariable selling and administrative costs Fixed selling and administrative costs 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 cent.) $5per unit $10,000per year Select one: A. $69.29 B. $120.00 C. $99.29 D. $59.29