Gloria's Decorating produces and sells a mantel clock for $100 per unit. In 2020, 100,000 clocks were produced and 75,000 were sold. Other information for the year includes: Direct materials Direct manufacturing labor Variable manufacturing overhead costs Sales commissions Fixed manufacturing overhead costs Administrative expenses, all fixed $50.00 per unit $5.00 per unit $7.50 per unit $12.50 per unit $2,632,812.50 per year $1,500,000 per year What is the production cost per unit using variable costing