Dorglass Incorporated reported the following information about the production and sale of its only product during the first month of operati Selling price per unit $225 Sales $360,000 Direct materials used $176,000 Direct labor $100,000 Variable factory overhead $44,000 Fixed factory overhead $80,000 Variable selling and administrative $20,000 expenses Fixed selling and administrativo $10,000 expenses Ending inventory, Direct Materials 0 Ending inventory. Work-in-processo Ending inventory, Finished Goods 400 units Under Variable Costing, the Product (Inventoriable) Cost por unit is O A $200 O B. $225 OC. $170 OD $160