1.The East Company manufactures several different products. Unit costs associated with Product ORD203 are as follows: Direct materials $50 Direct manufacturing labor 8 Variable manufacturing overhead 10 Fixed manufacturing overhead 23 Sales commissions (2% of sales) 5 Administrative salaries 2 Total $105 What are the variable costs per unit associated with Product ORD203? A. $80 B. $62 C. $73 D. $105