Ridez Manufacturing currently produces 4,000 bicycles per month. The following per unit data apply for sales to regular customers:

Direct materials	$53
Direct manufacturing labor	10
Variable manufacturing overhead	12
Fixed manufacturing overhead	14
Total manufacturing costs	$89

The plant has capacity for 6,000 bicycles and is considering expanding production to 5,000 bicycles. What is the per unit cost of producing 5,000 bicycles?

A.

$91.80 per unit

B.

$69.80 per unit

C.

$86.20 per unit

D.

$111.25 per unit