McIntosh, Inc What Is the Unit Product Cost Using Variable Costing? (Round

McIntosh, Inc. reports the following information: $$\begin{array} { | l | r | l | } \hline \text { Beginning Finished Goods Inventory } & 50 & \text { units } \\\hline \text { Units produced } & 570 & \text { units } \\\hline \text { Units sold } & 620 & \text { units } \\\hline \text { Sales price } & \$ 120 & \text { per unit } \\\hline \text { Direct materials } & \$ 24 & \text { per unit } \\\hline \text { Direct labor } & \$ 15 & \text { per unit } \\\hline \text { Variable manufacturing overhead } & \$ 19 & \text { per unit } \\\hline \text { Fixed manufacturing overhead } & \$ 15,500 &\text { per year } \\\hline \text { Variable selling and administrative costs } & \$ 5 & \text { per unit } \\\hline \text { Fixed selling and administrative costs } & \$ 13,500& \text { per year } \\\hline\end{array}$$ What is the unit product cost using variable costing? (Round your answer to the nearest cent.)

A) $85.19
B) $58.00
C) $61.19
D) $113.88