Penny's Pies,Inc What Is the Unit Product Cost for the Year Using

Penny's Pies,Inc.has provided the following financial information for the year: $$\begin{array} { | l | r | } \hline \text { Finished Goods Inventory: } & \\\hline \text { Beginning balance, in units } & 650 \\\hline \text { Units produced } & 4,200 \\\hline \text { Units sold } & \underline { 4,300 } \\\hline \text { Ending balance, in units } & 550 \\\hline \text { Production Costs: } & \\\hline \begin{array} { l } \text { Variable manufacturing costs per } \\\text { unit }\end{array} &\$ 50 \\ \hline \text { Total fixed manufacturing costs } &\$ 50,400 \\\hline\end{array}$$ What is the unit product cost for the year using variable costing?

A) $62
B) $12
C) $50
D) $92