There were no beginning or ending inventories. The variable costing unit product cost is closest to:

$$119$ per unit

$$190$ per unit

$$113$ per unit

$$110$ per unit

During their startup year, GoPro Inc. produced a single product. For a typical month of operations, the following financial data is applicable: Number of units produced: Direct materials per unit: Direct labor cost per unit: Variable manufacturing overhead per unit: Variable selling and administrative expense per unit: $6.00 Total fixed manufacturing overhead: $237,000 Total fixed selling and administrative expense: $165,000 3,000 $90.00 $17.00 $6.00