Kray Inc., which produces a single product, has provided the following data for its most recent month of operations: Number of units produced 3,000 Variable costs per unit: Direct materials $ 39 Direct labor $ 22 Variable manufacturing overhead $ 13 Variable selling and administrative expense $ 4 Fixed costs: Fixed manufacturing overhead $ 270,000 Fixed selling and administrative expense $ 231,000 There were no beginning or ending inventories. The variable costing unit product cost was: Multiple Choice $164 per unit $65 per unit $74 per unit $78 per unit