Indiana Company incurred the following costs during the past year when planned production and actual production each totaled 20,000 units: Direct materials used $280,000 Direct labour 120,000 Variable manufacturing overhead 160,000 Fixed manufacturing overhead 100,000 Variable selling and administrative 60,000 costs Fixed selling and administrative 90,000 costs The per-unit inventoriable cost under variable costing is: Select one: O a. $25.00 O b. $28.00 O c. $33.00 A O d. $40.50 09 19