1.Darion Corpincurred the following costs during the past year when planned production and actual production each totaled 21,500 units.

Total

Direct material used

$299,925

Direct labor

$124,700

Variable manufacturing overhead

$165,550

Fixed manufacturing overhead

$99,975

Variable selling and administrative cost

$66,650

Fixed selling and administrative cost

$90,300

Under variable costing, Darion's per-unit inventoriable cost is:

A.$24.40

B.$30.55

C.$19.75

D.$27.45