McIntosh,Inc What Is the Unit Product Cost Using Variable Costing? (Round

McIntosh,Inc.reports the following information: $$\begin{array} { | l | r | c | } \hline \text { Beginning Finished Goods Inventory } & 60 & \text { units } \\\hline \text { Units produced } & 550 & \text { units } \\\hline \text { Units sold } & 610 & \text { units } \\\hline \text { Sales price } & \$ 130 & \text { per unit } \\\hline \text { Direct materials } & \$ 17 & \text { per unit } \\\hline \text { Direct labor } & \$ 10 & \text { per unit } \\\hline \text { Variable manufacturing overhead } & \$ 17 & \text { per unit } \\\hline \text { Fixed manufacturing overhead } & \$ 14,000 & \text { per year } \\\hline \text { Variable selling and administrative costs } & \$ 6 & \text { per unit } \\\hline \text { Fixed selling and administrative costs } & \$ 12,500 & \text { per year } \\\hline\end{array}$$ What is the unit product cost using variable costing? (Round your answer to the nearest cent.)

A) $69.45
B) $44.00
C) $52.45
D) $98.18