Petrini Corporation makes one product and it provided the following information to help prepare the master budget for the next four months of operations: a. The budgeted selling price per unit is $110. Budgeted unit sales for January, February, March, and Apil are 7500,10,600,12.000, and 11700 units, respectively. All sales are on credit b Regarding credit sales, 30% are collected in the month of the sale and 70% in the following month C. The ending finished goods inventory equals 30% of the following month's sales. d. The ending raw materials inventory equals 10% o the following month's raw materials production needs. Each unit o finished goods requires 5 pounds of raw materials The raw materials cost $4.00 per pound. e Regarding raw materials purchases, 40% are paid for in the month of purchase and 60% in the following month. f. The direct labor wage rate is $23.00 per hour. Each unit of finished goods requires 2.6 direct labor-hours. g. Manufacturing overhead is entirely variable and is $8.00 per direct labor-hour. 9 h. The varlable selling and administrative expense per unit sold is S1.70. The fixed selling and administrative expense per month is $70,000 The estimated unit product cost is closest to: A) 79.80 B) 20.80 C) 100.60 D) 87.80