stion 33 (2.5 points) The company has a 90% cumulative average time model. For a new product, it takes 20 direct labor hours to make the first unit. Variable overhead is allocated based on direct labor hours at the rate of $10 per hour. Direct materials $250 per unit; Direct labor $30 per hour. Compute total variable costs to produce 4 units. a) $3,492 Ob) $3,780 O c) $4,200 d) $3,880