Schuh Enterprises manufactures baseballs and identified the following costs associated with their manufacturing activity (V = Variable; F = Fixed). The following information is available for the month of June when 25,000 baseballs were produced, but only 23,500 baseballs were sold. (Assume normal production ranges from 15,000 to 40,000 baseballs) Power to run plant equipment (V). Other selling costs (V) Indirect labor (F) $ 25,000 $149,150 $ 50,000 Property taxes on building (F) Marketing costs (V) $ 12,500 $ 30,000 $125,000 $500,000 $ 68,000 Factory Supervisor salaries (F) Direct materials used (V) Depreciation on plant equipment (F) Shipping costs to customer (V) Indirect material and supplies (V) Direct labor (V) S 48,800 $ 37,500 $250,000 Administrative salaries (F) $300,000 Insurance on factory building (F) $ 62,500 Utilities, factory (V) $ 50,000 General office costs (F) $ 48,000 Compute the following amounts for July, assuming 30,000 baseballs were produced and sold: What is the period cost per unit? A. $ 19.67 B. $ 19.19 C. $ 21.30 D. $25.564