Santa Fe Corporation has computed the following unit costs for the year just:

Direct material used $25, Direct labor 19, Variable manufacturing overhead 35, Fixed manufacturing overhead 40, Variable selling and administrative cost 17, Fixed selling and administrative cost 32, Which of the following choices correctly depicts the per-unit cost of invent. Variable costing and absorption costing?

Variable Costing Absorption Costing

a. $79 ...........$119

b. 79 ............. 151

c. 96 ............. 119

d. 96 .............. 151

e. Some other combination