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 8,900
Units sold 8,500
Units in ending inventory 400
Variable costs per unit:
Direct materials $ 26
Direct labor $ 25
Variable manufacturing overhead $ 4
Variable selling and administrative expense $ 4
Fixed costs:
Fixed manufacturing overhead $ 249,200
Fixed selling and administrative expense $ 17,000

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

a. $59 per unit

b. $55 per unit

c. $87 per unit

An attorney came to work on a saturday. when he signed in, he was advised by the morning security guard employed by the building management that he must be out of the building by 5 p.m., when it closes. however, he stayed past 5 p.m. to complete a brief that had to be filed on monday morning. at 5: 15 p.m., the afternoon security guard set the locks on all the doors of the building and left. because she was in a hurry, she did not check the sign-in sheet to make sure that everyone had signed out, contrary to mandatory procedures. when the attorney tried to exit 15 minutes later, he discovered that the doors were all locked and could not be opened from the inside. he used his cell phone to call for , and a supervisor from the building arrived and let him out shortly thereafter. if the attorney sues the building management for false imprisonment, is he likely to win?