Bell Company sells several products. Information of average revenue and costs is as follows: Selling price per unit Variable costs per unit: Direct material Direct manufacturing labor Manufacturing overhead Selling costs Annual fixed costs $32.00 $6.00 $1.75 $0.25 $2.00 $111,000 The company sells 11,000 units. What is the proportion of variable costs to total costs? A. 37.29% B. 49.77% O c. 76.03% D. 39.82%