Puritan Apparels is a clothing retailer. Unit costs associated with one of its products, Product AHF 130, are as follows: $130 50 15 Direct materials Direct manufacturing labor Variable manufacturing overhead Fixed manufacturing overhead Sales commissions (2% of sales) Administrative salaries 17 Total $254 What are the variable manufacturing costs per unit associated with Product AHF 130? O A. $204 ??. $195 O C. $237 O D. $180