Overtime produces and sells a mantel clock for $200 per unit. In 2020, 41,000 clocks were produced and 37,000 were sold. Other information for the year includes:

Directmaterials$42.00 per unit

Direct manufacturing labor$8.00 per unit

Variable manufacturing costs$5.00 per unit

Salescommissions$14.50 per unit

Fixed manufacturing costs$64.00 per unit

Administrative expenses, all fixed$38.50 per unit

What is the inventoriable cost per unit using absorption costing and variable costing?

a.$119.00,$55.00

b.$117.00,$53.00

c.$49.00,$51.00

d.$53.00,$42.00