Epson, Inc. reports the following information:

$\backslash$table$[[$Units produced,$2,100$ units$],[$Units in Beginning Inventory,$300$ units$],[$Units sold,$2,300$ units$],[$Sales price,$$340$ per unit$],[$Direct materials,$$73$ per unit$],[$Direct labor,$$20$ per unit$],[$Variable manufacturing overhead,$$12$ per unit$],[$Fixed manufacturing overhead,$$2,100$ per year$],[$Variable selling and administrative costs,$$5$ per unit$],[$Fixed selling and administrative costs,$$10,800$ per year$]]$

What is the unit product cost using variable costing?

A$.$ $$105$

B$.$ $$106$

C$.$ $$234$

D$.$ $$235$