520units 520units Units produced nits sold Sales price Direct materials Direct labor Variable manufacturing overhead Fixed Variable selling and administrative costs Fixed selling and administrative costs $180per unit $40per unit $15per unit $20per unit manufacturing overhead $13,000per year $10per unit $15,000per year What is the amount of unit product cost that will be considered for external reporting purposes? (Round any intermediate calculations and your final answer to the nearest cent.) A) $40.00 B) $80.00 C) $125.00 D) $100.00