7 (2.5 points) Alphon Company produced 20,000 units this year and subsequently sold 18,000 of them. The selling price per unit was $38. The variable manufacturing costs were $14/unit. The variable operating expenses were $3/unit. Total fixed manufacturing costs were $70,000. Total fixed operating expenses were $24,000. Budgeted production was 20,000 units per year. There were no variable cost variances this year. There was no inventory on hand at the start of the year. If there is a production volume variance, is it to be written off directly to COGS. If Alphon Company uses variable costing, what was its inventory cost per unit this period? $17.50 per unit $17 per unit $20.50 per unit $14 per unit