The East Company manufactures several different products. Unit costs associated with Product ORD105 are as follows. Direct materials Direct manufacturing labor Variable manufacturing overhead Fixed manufacturing overhead Sales commissions (2% of sales) Administrative salaries Total $40 10 12 20 6 12 $100 What is the percentage of the total fixed costs per unit associated with Product ORD105 with respect to total cost? OA 32% OB. 38% OC 18% D 26%