A $66.00 B $51.50 14) Time Again, LLC produces and sells a mantel dock for $100 per writ. 2017, 42.125 dlocks were produced and 37,958 were sold. Other information for the year includes: Direct materials 513 per unit Direct acturing labor $5 per unit Variable manufacturing costs $3.50 per unit Sales commissions $14.50 per part Fixed manufacturing costs 565.00 per unit Administrative expenses, all fixed $37.50 per unit What is the inventoriable cost per unit using variable costing? C $48.00 2 D S103.50