The following information is available, for product # 101, for Ray Smith Company for the month of January:
Number of units manufactured	145,000
Selling price per unit	$35				$35.00
Direct materials cost incurred	$1,885,000				$13.00
Direct labor cost incurred	$841,000				$5.80
Fixed manufacturing overhead	Allocated to each unit at 60% of DL cost				$3.48
Variable manufacturing overhead	Allocated to each unit at 50% of DL cost				$2.90
Sales commision	6% of selling price				$2.10
Administration costs	$959,900				$6.62
Marketing costs	$479,950				$3.31
What is the inventoriable cost per unit of product # 101?

	A.	$27.28
	B.	$25.18
	C.	$33.90
	D.	$37.21
	E.	$22.28