Tanner, Inc. reports the following information:

$\backslash$table$[[$Units produced,$230$ units$],[$Units sold,$230$ units$],[$Sales price,$$290$ per unit$],[$Direct materials,$$39$ per unit$],[$Direct labor,$$21$ per unit$],[$Variable manufacturing overhead,$$13$ per unit$],[$Fixed manufacturing overhead,$$690$ per year$],[$Variable selling and administrative costs,$$4$ per unit$],[$Fixed selling and administrative costs,$$10,100$ per year$]]$

What is the unit product cost using variable costing?

A$.$ $$214$

B$.$ $$217$

C$.$ $$76$

D$.$ $$73$