Maybe-Not Company has the following cost information: Direct Material per unit Direct Labor per unit Variable manufacturing overhead per unit Variable selling and administrative cost per unit Total fixed manufacturing overhead costs Total fixed selling and administrative costs Sales price per unit Units produced Units sold 16.00 6.00 4.00 1.00 100,000.00 50,000.00 50.00 20,000 16,000 There were no beginning inventories, so Maybe-Not has 4,000 units in ending Finished Goods inventory (20,000 units produced, 16,000 units sold). What is the product cost per unit under variable costing? A. $32 OB. $26 OC. $27 OD. $31