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: $$\begin{array} { | l | r | } \hline \text { Finished Goods Inventory: } & \\\hline \text { Beginning balance, in units } & 640 \\\hline \text { Units produced } & 2,100 \\\hline \text { Units sold } & \underline { 2,200 } \\\hline \text { Ending balance, in units } & \underline { 540 } \\\hline \text { Production Costs: } \\\hline \begin{array} { l } \text { Nariable manufacturing costs per } \\\text { unit }\end{array} & \$ 60 \\\hline \text { Total fixed manufacturing costs } & \$ 33,600 \\\hline\end{array}$$ What is the unit product cost for the year using variable costing?

A) $76
B) $15
C) $60
D) $62