Indiana Company incurred the following costs during the past year when planned production and actual production each totaled 20,000 units: $280,000 Direct material used Direct labor Variable manufacturing overhead $160,000 Fixed manufacturing overhead Variable selling and administrative costs $60,000 Fixed selling and administrative costs $90,000 Indiana's per-unit inventoriable cost under variable costing is: $120,000 $100,000 $9.50. $25.00. $28.00 $33.00. $40.50