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

A) $63 per unit
B) $80 per unit
C) $72 per unit
D) $89 per unit

Unit Product Cost

The calculation of the total cost (including materials, labor, and overhead) to produce a single unit of a product.

Variable Costing

A costing method in which all variable manufacturing costs are included as inventoriable costs, while fixed manufacturing overhead is treated as an expense of the period.