Kellie Inc. produces and sells accessories for $60 per unit. In 2017 120,000 accessories were produced and 75,000 units were sold. Other information for the year includes: Direct materials $61 per unit $8.5 per unit Direct manufacturing labor Variable manufacturing costs $4 per unit Sales commissions $7 per part Fixed manufacturing costs $760,000 per year $270,000 per year Administrative expenses, all fixed What is the inventoriable cost per unit using variable costing? $78 O $735 O $80.5 O $61