Fort Smith Technologies incurred the following costs during the past year when planned production and actual production each totaled 20,000 units:

Direct material used $370,000

Direct labor180,000

Variable manufacturing overhead200,000

Fixed manufacturing overhead110,000

Variable selling and administrative cost70,000

Fixed selling and administrative cost90,000

Fort Smith's per-unit inventoriable cost under variable costing is:

Multiple Choice

• $34.50.
• $19.00.
• $43.00.
• $50.00.
• $37.50.