The East Company manufactures several different products. Unit costs associated with Product ORD203 are as follows: Direct materials $50 8 10 Direct manufacturing labor Variable manufacturing overhead Fixed manufacturing overhead Sales commissions (2% of sales) Administrative salaries 23 5 9 Total $105 What are the variable costs per unit associated with Product ORD203? Select one: a. $73 b. $60 O C. $82 O d. $105