The East Company manufactures several different products. Unit costs associated with Product ORD105 are as follows:

Direct materials $54

Direct manufacturing labor 8

Variable manufacturing overhead 11

Fixed manufacturing overhead 25

Sales commissions (2% of sales) 5

Administrative salaries 12

Total $115

What is the percentage of the total fixed costs per unit associated with Product ORD105 with respect to total cost?

A) 37%

B) 32%

C) 15%

D) 26%