what is the unit product cost for the month under variable costing 636614

Ibushi Company, which has only one product, has provided the following data concerning its most recent month of operations:

Selling price	$117
Units in beginning inventory	0
Units produced	7,900
Units sold	7,600
Units in ending inventory	300
Variable costs per unit:
Direct materials	$29
Direct labor	$37
Variable manufacturing overhead	$4
Variable selling and administrative	$8
Fixed costs:
Fixed manufacturing overhead	$205,400
Fixed selling and administrative	$91,200

What is the unit product cost for the month under variable costing?

A) $104

B) $70

C) $78

D) $96