3 of 18 The following information relates to Questions 2-3: Imperial Ltd manufactures a single product that it sells for 40 per unit. The company has the following cost structure: Variable cost per unit Production Selling and administrative Fixed costs in total Production Selling and administrative 14 6 90,000 60,000 Last year there was no beginning inventory. During the year, 30,000 units were produced and 28,000 units were sold. Question 3 Under marginal (variable) costing, the unit manufacturing cost would be: A B C D E F 14 per unit 18 per unit 15 per unit 16 per unit I do not wish to answer this question. 13 per unit