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

Direct materials	$180
Direct manufacturing labor	10
Variable manufacturing overhead	35
Fixed manufacturing overhead	35
Sales commissions (2% of sales)	11
Administrative salaries	21
Total	$292

What are the variable manufacturing costs per unit associated with Product AHF 130?

A.

$271

B.

$225

C.

$236

D.

190