The East Company manufactures several different products. Unit costs associated with Product ORD105 are as follows: Direct materials $45 Direct manufacturing labor 12 Variable manufacturing overhead 8 Fixed manufacturing overhead 15 Sales commissions (2% of sales) 14 Administrative salaries 6 Total $100 What is the percentage of the total variable costs per unit associated with Product ORD105 with respect to total cost? O 79% O 71% 80% 65%