Puritan Apparels is a clothing retailer. Unit costs associated with one of its products, Product AHF 130, are as follows: Direct materials Direct manufacturing labor Variable manufacturing overhead Fixed manufacturing overhead Sales commissions (2% of sales) Administrative salaries Total $150 100 65 32 6 20 $373 What are the variable manufacturing costs per unit associated with Product AHF 130? A. $321 B. $315 C. $353 D. $250