9.1.14) Time Again, LLC produces and sells a mantel clock for $100 per unit. In 2017, 42,125 clocks were produced and 37,958 were sold. Other information for the year includes: Direct materials $43 per unit Direct manufacturing labor $5 per unit Variable manufacturing costs $3.50 per unit Sales commissions $14.50 per part Fixed manufacturing costs $65.00 per unit Administrative expenses, all fixed $37.50 per unit What is the inventoriable cost per unit using variable costing? $48.00 $51.50 $103.50 $66.00