Time Again, LLC produces and sells a mantel clock for $100 per unit. In 2017, 42,125 clocks were produced and 37,958 were sold. Other information for the year includes: Direct materials Direct manufacturing labor Variable manufacturing costs Sales commissions Fixed manufacturing costs Administrative expenses, all fixed What is cost of goods sold using variable costing? A) $1,954,837 B) $2,169,437.5 C) $1,821,984 D) $3,928,653 $43 per unit $5 per unit $3.50 per unit $14.50 per part $65.00 per unit $37.50 per unit