Please show work

Bonita Industries sells its product for $60 per unit. During 2022, it produced 60000 units and sold 50000 units (there was no beginning inventory). Costs per unit are: direct materials $21, direct labor $10, and variable overhead $6. Fixed costs are: $720000 manufacturing overhead, and $90000 selling and administrative expenses. The per unit manufacturing cost under variable costing is $50.50. $49.00 $37.00 O $31.00