Obama Company sells its product for $25 per unit. During 2020, it produced 20000 units and sold 15000 units (there was no beginning inventory). Costs per unit are: direct materials $5, direct labour $4, and variable overhead $3. Fixed costs are: $300000 manufacturing overhead, and $50000 selling and administrative expenses. The per-unit manufacturing cost under variable costing is:

A)

$12.00.

B)

$27.00.

C)

$29.50.

D)

$32.00.