Eaton Manufacturing currently produces $1,000$ bicycles per month. The following per unit data apply for sales to reguiar customers:Direct materialsDirect manufacturing laborVariable manufacturing overheadFixed manufactunng overheadTotal manufacturing costs$$501215$$$85$The plant has capacity for $3,000$ bicycles and is considering expanding production to $2,000$ bicycles. What is the per unit cost of producing $2,$ A$.$ $$170\mathrm{.}00$ per unit $8.$ $$72\mathrm{.}50$ per unit c$.$ $$77\mathrm{.}50$ per unitO D$.$$$92\mathrm{.}50$ per unit