Scott LLC makes and sells a product for $93.00 per unit. In the first month of operation, 1,300 units were manufactured and 800 units were sold. Actual fixed costs are the same as the amount budgeted for the month. Other information for the month includes: Variable manufacturing costs Variable marketing costs $33.00 per unit $8.00 per unit Fixed manufacturing costs $14 per unit Administrative expenses, all fixed $20.00 per unit Ending inventories: Direct materials WIP Finished goods -0- -0- 500 units What is cost of goods sold per unit using variable costing? A. $33.00 B. $41.00 C. $65.00 D. $45.00