Maybe-Not Company has the following cost information: Direct Material per unit 16.00 Direct Labor per unit 6.00 Variable manufacturing overhead per unit 4.00 Variable selling and administrative cost per unit 1.00 Total fixed manufacturing overhead costs 100,000.00 Total fixed selling and administrative costs 50,000.00 Sales price per unit 50.00 Units produced 20.000 Units sold 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? O A. $27 OB. $31 O C. $32 OD. $26