The East Company manufactures several different products. Unit costs associated with Product ORD203 are as follows: Direct materials $50 Direct manufacturing labor 8 Variable manufacturing overhead 10 Fixed manufacturing overhead 23 Sales commissions (2% of sales) 5 Administrative salaries 9 Total $105 What are the variable costs per unit associated with Product ORD203?

Select one:

a. $105

b. $73

c. $82

d. $60