Please answe both question

The costing method that can be used most easily with break even analysis and other cost-volume-profit techniques is: A. variable costing. B. absorption costing. C. process costing. D. job order costing. 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 .................. 6, 700 Units sold ............... 6.300 Units in ending inventory ................400 Variable costs per unit: Direct materials .................exist20 Direct labor ............ exist41 Variable manufacturing overhead ............. exist7 Variable selling and administrative 57 Fixed costs: Fixed manufacturing overhead ................ exist147, 400 Fixed selling and administrative ........... exist12, 600 What is the variable costing unit product cost for the month? A. exist97 B. exist90 C. exist68 D. exist75