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 |
4,250 |
| Units sold |
4,150 |
| Units in ending inventory |
100 |
Variable costs per unit:
| Direct materials |
$ |
46 |
| Direct labor |
$ |
48 |
| Variable manufacturing overhead |
$ |
11 |
| Variable selling and administrative |
$ |
9 |
Fixed costs:
| Fixed manufacturing overhead |
$ |
89,250 |
| Fixed selling and administrative |
$ |
41,500 |
What is the variable costing unit product cost for the month?
$114 per unit$135 per unit$105 per unit$121 per unit