10 For the year just ended, Sum Company has calculated the following unit costs: ut of question Direct Material used $12.93 Direct labor $16.70 Variable manufacturing overhead $22.87 Fixed manufacturing overhead $28.30 Variable selling and administrative cost $13.05 Fixed selling and administrative cost $17.11 Each unit of the Sum's inventory would be carried at what amount under variable costing? O a $65.55 O b. $52.50 O c $93.85 O d. 536 O e. $80.80