Merrell Company manufactures several different products. Unit costs associated with Product MLL101 are as follows: Direct materials $60; Direct manufacturing labor $10; Variable manufacturing overhead $18; Fixed manufacturing overhead $32; Sales commissions (2% of sales) $4; Administrative salaries $16; Total $140. What are the inventoriable costs per unit associated with Product MLL101?

		$120
		$140
		$50
		$88