Marie's Decorating produces and sells a clock for $100 per clock. In 2021, 100,000 clocks were produced and 80,000 were sold. Other information for the year includes:(Direct materials $30.00 per clock: Direct manufacturing labor $2.00 per clock: Variable manufacturing costs $3.00 per clock: Sales commissions $5.00 per part: Fixed manufacturing costs $25.00 per clock: Administrative expenses, all fixed $15.00 per clock). What is the inventoriable cost per unit using variable costing? A $35 B $60 $32 $40