Fl Manufacturing currently produces 1000 axles per month. The following per unit data apply for sales to regular customers: Direct materials $50 14 Direct manufacturing labour 5 Variable manufacturing overhead Fixed manufacturing overhead 10 Total manufacturing costs $79 The plant has capacity for 3,000 axles and is considering expanding production to 2,000 axles. What is the cost per unit when producing 2,000 axles? Select one: a. $134 b. $158 c. $74 C d. $79 C e