Marigold Corp. sells its product for $70 per unit. During 2022, it produced 60000 units and sold 50000 units (there was no beginning inventory). Costs per unit are: direct materials $20, direct labor $9, and variable overhead $5. Fixed costs are: $720000 manufacturing overhead, and $90000 selling and administrative expenses. The per unit manufacturing cost under variable costing is $46.00$47.50$34.00$29.00