Beta Company makes a product with the following costs per unit: Direct materials $220 Direct labour $55 Manufacturing overhead (variable) $40 Manufacturing overhead (fixed) $125 Marketing costs $75 What would be the inventoriable cost per unit under variable costing method and under absorption costing method? a. $275 for variable costing and $400 under absorption costing. b. $315 for variable costing and $515 under absorption costing. c. $315 for variable costing and $440 under absorption costing. d. None of the answers. e. $275 for variable costing and $475 under absorption costing.