Current Attempt in Progress Crane Company sells its product for $60 per unit. During 2022, it produced 60000 units and sold 50000 units (there was no beginning inventory). Costs per unit are: direct materials $15, direct labor $9, and variable overhead $3. Fixed costs are: $720000 manufacturing overhead, and $90000 selling and administrative expenses. The per unit manufacturing cost under variable costing is O $39.00 O $40.50. O $24.00. O $27.00