Last year, Meether Company produced 18,100 units and sold 17,100 units. The company had no beginning inventory. Meether incurred the following costs:

Direct materials per unit	$40
Direct labor per unit	$17
Variable overhead per unit	$18
Total fixed manufacturing overhead	$162,900
Total selling and administrative	$5,000
Sales Price per unit	$100

The cost per unit under variable costing is _____.

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Part 1

A.

$25

B.

$84

C.

$16

D.

$75