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?

Question 3 options:

	$160
	$5
	$213
	$29