Time Again, LLC produces and sells a mantel clock for $100 per unit. In 2020, 42,125 clocks were produced and 35,000 were sold. Other information for the year includes: Direct materials $45.00 per unit Direct manufacturing labor $9.00 per unit Variable manufacturing costs $4.50 per unit Sales commissions $14.00 per part Foxed manufacturing costs $65.00 per unit Administrative expenses, all fixed $39.00 per unit What is the inventoriable cost per unit using variable costing? OA $72.50 OB. $54.00 OC $111.50 OD. $58.50