I need help with the following managerial accounting questions.

Q5.11: Ramstead Incorporated recorded the following cost information for its first year of operations: Units produced: Units sold: Direct materials purchased and used: Direct labor: Variable manufacturing overhead Fixed manufacturing overhead: Variable selling and administrative expense: $224,000 Fixed selling and administrative expense: $130,000 85,000 64,000 $595,000 $527,000 40% of direct labor $60,000 What is the cost per unit manufactured under full costing? A) $21.76 B $20.55 C $16.39 D $15.68