Kray Inc., which produces a single product, has provided the following data for its most recent month of operations:

Number of units produced		5,400
Variable costs per unit:
Direct materials	$	45
Direct labor	$	29
Variable manufacturing overhead	$	15
Variable selling and administrative expense	$	5
Fixed costs:
Fixed manufacturing overhead	$	378,000
Fixed selling and administrative expense	$	464,400

There were no beginning or ending inventories. The variable costing unit product cost was:

Multiple Choice

$159 per unit

$79 per unit

$89 per unit

$94 per unit