The following cost formula relates to last year's operations at Lemine Manufacturing Corporation:

Y = $126,000 + $96.00X

In the formula above, 75% of the fixed cost and 90% of the variable cost are manufacturing costs. Y is the total cost and X is the number of units produced and sold. If Lemine produces and sells only 12,000 units, what is the unit product cost under each of the following methods? (Do not round your intermediate calculations.)

	Variable Costing	Absorption Costing
A)	$86.40	$94.28
B)	$86.40	$96.90
C)	$96.00	$106.50
D)	$94.28	$86.40

Option B

Option D

Option A

Option C