Obama Company sells its product for $27 per unit. During 2020, it produced 21000 units and sold 11200 units (there was no beginning inventory). Costs per unit are: direct materials $7, direct labour $6, and variable overhead $5. Fixed costs are: $336000 manufacturing overhead, and $52500 selling and administrative expenses. The per-unit manufacturing cost under variable costing is $18.00. $34.00. $36.50. $48.00.