Excel Apparels is a clothing retailer. Unit costs associated with one of its products, 'Designer Suit', are as follows:

Direct materials $120

Direct manufacturing labor 40

Variable manufacturing overhead 15

Fixed manufacturing overhead 33

Sales commissions (2% of sales) 5

Administrative salaries 24

Total $237

What are the indirect non-manufacturing variable costs per unit associated with the product?

Group of answer choices

5

29

160

213