Production costs of product X have been classified in various ways: Prime costs $50.80 per unit Variable costs $54.44 per unit Fixed overheads $15.20 per direct labour hour Direct labour 2.6 hours per unit at $12.00 per hour Variable overheads $1,40 per direct labour hour Direct materials $19.60 per unit What is the total production cost per unit of product X? $105.24 B $144.76 C $93.96 D $125.16