A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations:

Units in beginning inventory   0

Units produced   4,800

Units sold   4,700

Units in ending inventory   100

Variable costs per unit:

Direct materials   $   57

Direct labor   $   59

Variable manufacturing overhead   $   22

Variable selling and administrative   $   20

Fixed costs:

Fixed manufacturing overhead   $   100,800

Fixed selling and administrative   $   47,000

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

$158 per unit

$179 per unit

$138 per unit

$143 per unit