Blue Denim Company makes blue jeans. Last week, Direct Materials (DM) costing $48,000 were put into production. Direct labor (DL) of $30,000 was incurred. Overhead (O/H) equaled $72,000. By the end of the week, BlueDenim had manufactured 30,000 pairs of jeans. 6. Per Unit Step Cost for BlueDenim last week was: A. $8 B. $17.45 C. $4.20 D. Cannot be determined