Dapple Company incurred the following costs while producing 560 units: direct materials, $6 per unit, direct labor, $22 per unit, variable manufacturing overhead, $20 per unit, total fixed manufacturing overhead costs, $11,200, variable selling and administrative costs, S3 per unit, total fixed selling and administrative costs, $7.280. There are no beginning inventories. What is the unit product cost using variable costing? .... O A. $51 per unit OB. $84 per unit O C. $48 per unit OD. $68 per unit