Kray Inc., which produces a single product, has provided the following data for its most recent month of operations:Number of units produced 3,700Variable costs per unit: Direct materials $ 43Direct labor $ 27Variable manufacturing overhead $ 10Variable selling and administrative expense $ 5Fixed costs: Fixed manufacturing overhead $ 318,200Fixed selling and administrative expense $ 314,500There were no beginning or ending inventories. The variable costing unit product cost was:Multiple Choice$166 per unit$80 per unit$85 per unit$75 per unit