Crane Company sells its product for $ 29 per unit. During 2022, it produced 27500 units and sold 20000 units (there was no beginning inventory). Costs per unit are: direct materials $ 6, direct labour $5 and variable overhead $ 4. Fixed costs are: $ 330000 manufacturing overhead, and $ 55000 selling and administrative expenses. The per-unit manufacturing cost under variable costing is O $15.00.- O $27.00 O $29.00 $31.50