Juan Sugita Manufacturing expects to produce and sell $12,000$ units of

Big, its only product, for $$20$ each. Direct material cost is $$3$ per unit,

direct labor cost is $$10$ per unit, and variable manufacturing overhead is

$$6$ per unit. Fixed manufacturing overhead is $$24,000$ in total. Variable

selling and administrative expenses are $$1$ per unit, and fixed selling and

administrative costs are $$3,000$ in total. According to generally accepted

accounting principles, inventoriable cost per unit of Big would be

A$.$ $$13\mathrm{.}00$ per unit

B$.$ $$14\mathrm{.}00$ per unit

C$.$ $$21\mathrm{.}00$ per unit

D$.$ $$18\mathrm{.}50$ per unit