MAZ company is currently producing 1,000 units per month. The following per unit data apply for sales to regular customers: Direct materials $50 Direct manufacturing labor 5 Variable manufacturing overhead 14 Fixed manufacturing overhead 10 Total manufacturing costs $79 MAZ has a capacity for 3,000 bicycles and is considering expanding production to 2,000 bicycles. What is the per unit cost of producing 2,000 bicycles?

a.$79 per unit.

b.$158 per unit.

c.$74 per unit.

d.$134 per unit.

e.Some other amount.