The estimated unit costs for a company to produce and sell a product at a level of 13,600 units per month are as follows:

Cost Item	Estimated Unit Cost
Direct material	$	35
Direct labor		25
Variable manufacturing overhead		20
Fixed manufacturing overhead		7
Variable selling expenses		5
Fixed selling expenses		6

What are the estimated prime costs per unit?

Multiple Choice

• $87

• $35

• $80

• $60