Roma Corporation has computed the following unit costs for the year just ended:

Direct material used	$8
Direct labor	17
Variable manufacturing overhead	21
Fixed manufacturing overhead	24
Variable selling and administrative cost	6
Fixed selling and administrative cost	27

Under absorption costing, the per-unit cost of the company's inventory would be carried at:

$103.

$70.

$46.

None of these.

$52.

Under variable costing, the per-unit cost of the company's inventory would be carried at:

$103.

$70.

$46.

None of these.