The East Company manufactures several different products. Unit costs associated with Product ORD210 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 are the inventoriable costs per unit associated with Product ORD210?

a. 87

b. 62

c. 73

d. 98

e. none of the above