Sitaula Auto produces and sells an auto part for $65 per unit. In 2019, 125,000 units were produced and 75,000 units were sold. Other information for the year includes: Direct materials $20 per unit Direct manufacturing labor $4 per unit Variable manufacturing costs $1 per unit Sales commissions $6 per unit Fixed manufacturing costs $780,000 per year Administrative expenses, all fixed $310,000 per year What is the inventoriable cost per unit using variable costing? Select one: A. $25 B. $20 C. $24 D$31