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 2 Total $105 What are the variable costs per unit associated with Product ORD2037 Select one: a $82 O b. $60 O c. $73 O d. $105