Sheffield Corp sells its product for $70 per unit. During 2022, it produced 60000 units and sold 50000 units (there was no beginning Inventory). Costs per unit are: direct materials $19, direct labor $12, and variable overhead $5. Fixed costs are: $720000 manufacturing overhead and $90000 selling and administrative expenses. The per unit manufacturing cost under variable costing is $49.50 $48.00 $36.00 $31.00 63 Qu Mul 83 Qu Mu ES