Cardinals Company Reported the Following Information About the Production and Sales

Cardinals Company reported the following information about the production and sales of its only product during its first month of operations: $\begin{array}{ll}\text { Sales }(\$ 225 \text { per unit) } & \$ 360,000 \\\text { Direct material s used } & \$ 176,000 \\\text { Direct labor } & \$ 100,000 \\\text { Variable factory overhead } & \$ 44,000 \\\text { Fixed factory overhead } & \$ 80,000 \\\text { Variable selling and admini strative } & \$ 20,000\\\text { expenses }\\\text { Fixed selling and administrative expenses }&\$10,000\\\text { Ending inventories: Direct materials }&-0-\\\text { WIP } & -0- \\\text { Finished goods } & 400 \text { units }\end{array}$ The cost of producing one unit of product using variable costing is:

A) $160
B) $225
C) $170
D) $200