Buildz Manufacturing currently produces

2 comma 0002,000

tables per month. The following per unit data for

2 comma 0002,000

tables apply for sales to regular customers:

Direct materials	$ 55$55
Direct manufacturing labor	1212
Variable manufacturing overhead	1616
Fixed manufacturing overhead	3232
Total manufacturing costs	$ 115$115

What is the per unit cost when producing

4 comma 0004,000

tables?

A.

$ 91.00$91.00

B.

$ 115.00$115.00

C.

$ 99.00$99.00

D.

$ 147.00$147.00