The Four walls Company manufactures several different products. Unit costs associated with one of its products are as follows: Direct materials Direct manufacturing labor $92 32 Variable manufacturing overhead 12 Fixed manufacturing overhead Sales commissions (2% of sales) Administrative salaries Total: 32 26 6 $200 What is the percentage of the total variable costs per unit associated with Product ORD105 with respect to total cost? A) 81% B) 68% C) 84% D) 71%