This is the data for last month for a manufacturing company 0 4,300 4,200 100 Units in beginning inventory Units produced Units sold Units in ending inventory Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense 47 49 $ $ 12 $ 10 $90,300 $ 42,000 What is the variable costing unit product cost? Multiple Choice $108 per unit $123 per unit $139 per unit () S118 per unit