ottowing are the Jensen Corporation's unit costs of maingnd e capacity of 1,000 units per month Manufacturing Direct materials Direct labor Variable overhead $1.00 $2.00 Fixed overhead So 0.50 $0.40 Selling and Administrative Variable $2.00 0.80 Fixed es amount to 700 units per month. Fixed costs, both manufacturing and e constant within the relevant range between 700 units and selling and administrative, an 1,000 units. Direct labor is a variable cost. ssume the company has 50 units left over from last year which have small defects and which will have to be sold at a reduced price. The sale of these defective units will have no effect on the company's other sales. Which of the following costs may be relevant in A) variable selling and administrative cost B) variable manufacturing cost C) full cost D) unit product cost this decision