The estimated unit costs for a company to produce and sell a product at a level of

12,000 units per month are as follows:

Cost Item Estimated Unit Cost

Direct material $32

Direct labor 20

Variable manufacturing overhead 15

Fixed manufacturing overheah 6

Variable selling expenses 3

Fixed selling expenses 4

What are the estimated variable costs per unit?

A)$52

B)$67

C)$38

D)$70