Last year, Oxford Brands Co. incurred the following costs: Direct materials $50,000 Direct labor $100,000 Manufacturing $130,000 overhead Selling expense $40,000 Administrative $36,000 expense Oxford Brands produced and sold 10,000 units at a price of $45 per unit. Prime cost per unit last year for Oxford Brands was: $7.00 $20.00 $15.00 $5.00 None of the above