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

Betsy's Pies,Inc.has provided the following financial information for the year: $$\begin{array} { | l | r | } \hline \text { Finished Goods Inventory: } & \\\hline \text { Beginning balance, in units } & 620 \\\hline \text { Units produced } & 2100 \\\hline \text { Units sold } & 2200 \\\hline \text { Ending balance, in units } & 520 \\\hline \text { Production Costs: } & \\\hline \text { Variable manufacturing costs per } & \\\text { unit } & \$ 50 \\\hline \text { Total fixed manufacturing costs } & \$ 42,000 \\\hline\end{array}$$ What is the unit product cost for the year using variable costing?

A) $70
B) $19
C) $50
D) $81