Crane Company sells its product for $27 per unit. During 2022, it produced 26500 units and sold 10000 units (there was no beginning inventory). Costs per unit are: direct materials $6, direct labour $5, and variable overhead $4. Fixed costs are: $344500 manufacturing overhead, and $92750 selling and administrative expenses. The per-unit manufacturing cost under variable costing is $15.00. O $28.00. $31.50. O $49.45.