Santa Fe Corporation has computed the following unit costs for the year just ended: Which of the following choices correctly depicts the per-unit cost of inventory under variable costing and absorption costing?

Direct material used Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative cost Fixed selling and administrative cost $25 19 35 40 17 32 Variable Absorption Costing Costing A $79 $119 B. $79 $151 $96 $119 D $96 $151 E. None of the other answers are correct