Premium Products Corporation manufactures a polyurethane sealant called Fix-It, for car windshields. Relevant data for Fix-It in January 2021, the first month of production, are as follows.

The selling price is $20 per unit. Units Produced 30,000; units sold 20,000; beginning inventory zero.

Variable unit costs: Manufacturing $9 (direct materials $5, direct labor $3, and variable manufacturing overhead $1).

Variable selling and administrative expenses per unit are $2.

Fixed costs: Manufacturing overhead $120,000. Selling and administrative overhead $15,000

The company's per unit production cost under absorption and variable costing approaches are, respectively.

a.

$12 and $8

b.

$24 and $11

c.

$15 and $10

d.

$13 and $9