Puritan Apparels is a clothing retailer. Unit costs associated with one of its products, Product DCF 130, are as follows:

Direct materials	$120
Direct manufacturing labor	40
Variable manufacturing overhead	15
Fixed manufacturing overhead	33
Sales commissions (2% of sales)	5
Administrative salaries	24
Total	$237

What are the indirect nonmanufacturing variable costs per unit associated with Product DCF130?

A.

$5

B.

$160

C.

$29

D.

$213