A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations:
Units in beginning inventory 0
Units produced 4,800
Units sold 4,700
Units in ending inventory 100
Variable costs per unit:
Direct materials $ 57
Direct labor $ 59
Variable manufacturing overhead $ 22
Variable selling and administrative $ 20
Fixed costs:
Fixed manufacturing overhead $ 100,800
Fixed selling and administrative $ 47,000
What is the variable costing unit product cost for the month?
$158 per unit
$179 per unit
$138 per unit
$143 per unit