During January, Lang, Inc. produced 10,000 units of product with costs as follows: Direct materials $ 40,000 Direct labor 22,000 Variable overhead 10,000 Fixed overhead 90,000 $ 162,000 What is Lang's unit cost for January, calculated on the variable costing basis? Multiple Choice $7.20. $8.50. $6.20. $7.50. $9.50.