Wht is the unit product cost using variable costing?

Sequoyah, Inc. reports the following information 600 units 600 units Units produced Units sold Sales price Direct materials Direct labor Variable manufacturing overhead Fxed manufacturing overhead Variable selling and administrative costs Fixed selling and administrative costs $170 per unit $40 per unit $25 per unit $30 per unit $21,000 per year $10 per unit $25,000 per year What is the unit product cost using variable costing? OA. S95 OB. $75 OC. $100 OD. S105