Am I correct ?

Units produced Units sold Sales price Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative costs Fixed selling and administrative costs 550 units 550 units $180 per unit $40 per unit $30 per unit $10 per unit $21,000 per year S5 per unit $25,000 per 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.) O A. $110.00 O B. $68.18 OC. $108.18 O D. $118.18