5.7 Sandy Corp. incurred the following costs during the year: Direct materials $46.00 per unit Direct labor $36.90 per unit Variable manufacturing overhead $40.20 per unit Variable selling and administrative costs $33.70 per unit Fixed manufacturing overhead $275,600 Fixed selling and administrative costs $68,900 The company produced 10,400 units and sold 9,400 units. Determine the manufacturing cost per unit under variable costing. $149.60 $156.80 $189.93 $123.10