Malibu Manufacturing Ltd. has the following budgeted information for the next three years for their only product: Unit selling price, $30 Units sold, 50,000 each year for 3 years Production levels, Year 1 80,000; Year 2 50,000; Year 3 20,000 Annual fixed costs, $200,000 each year for 3 years Variable product cost, $3.50 If Malibu follows through with their budget exactly as planned, what will the per unit manufacturing cost be in all three years under variable costing?

A) $7.50; $7.50; $7.50

B) $6.00, $10.00; $20.00

C) $6.00; $7.50; $13.50

D) $3.50; $3.50; $3.50