20. Sequoyah, Inc. reports the following information: Units produced Units sold Sales price units 540 units $160 per unit $30 per unit $15 per unit per unit $20,000 per year Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative costs S per unit $10,000 per year Fixed selling and administrative costs CTOR USE What is the unit product cost using variable costing? A) $60 B) $82 C) $55 D) $105 KI