Indiana Company incurred the following costs during the past year when planned production and actual production each totaled 20,000 units:

Direct material used $280,000

Direct labor $120,000

Variable manufacturing overhead $160,000

Fixed manufacturing overhead $100,000

Variable selling and administrative costs $60,000

Fixed selling and administrative costs $90,000

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

$9.50.

$25.00.

$28.00.

$33.00.

$40.50.