Puritan Apparels is a clothing retailer. Unit costs associated with one of its products, Product AHF 130, are as follows: $110 50 45 Direct materials Direct manufacturing labor Variable manufacturing overhead Fixed manufacturing overhead Sales commissions (2% of sales) Administrative salaries Total 32 12 21 $270 What are the direct variable manufacturing costs per unit associated with Product AHF 130? O A. $217 B. $249 C. $160 D. $205