Hello teacher please solve question

What is the unit product cost for the month under variable costing? A) $87 B) $101 C) $112 D) $98 Abbey Company, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $129 Units in beginning inventory Units produced 6,300 Units sold 6,100 Units in ending inventory 200 Variable costs per unit: Direct materials $32 Direct labor $50 Variable manufacturing overhead $5 Variable selling and administrative | $11 Fixed costs: Fixed manufacturing overhead $88,200 Fixed selling and administrative $97,600