5) Short answers please, thank you.

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Dude Company incurred the following costs while producing 600 units: direct materials, $12 per unit; direct labor, $28 per unit; variable manufacturing overhead, $19 per unit; total fixed manufacturing overhead costs, $13,200; variable selling and administrative costs, $4 per unit; total fixed selling and administrative costs, $8,400. There are no beginning inventories. What is the unit product cost using variable costing? O A. $63 per unit O B. $81 per unit O C. $99 per unit O D. $59 per unit