Kray Inc., which produces a single product, has provided the following data for its most recent month of operations: Number of units produced 3,000 Variable costs per unit: Direct materials $91 Direct labor $13 Variable manufacturing overhead $7 Variable selling and administrative expense $6 Fixed costs: Fixed manufacturing overhead $237,000 Fixed selling and administrative expense $165,000 There were no beginning or ending inventories. The unit product cost under variable costing was:
a) $111
b) $190
c) $117
d) $110