COT 9. Swiatek Corporation produces a single product and has the following cost structure: 6,000 Number of units produced each year ........ Variable costs per unit: Direct materials... Direct labor.. Variable manufacturing overhead........... Variable selling and administrative expense.. Fixed costs per year: Fixed manufacturing overhead ..... Fixed selling and administrative expense ...... $92 $58 $3 $8 $432,000 $210,000 The variable costing unit product cost is: A. $161 B. $225 C. $153 D. $158