Time Again, LLC produces and sells a mantel clock for $120.00 per unit. In 2017, 40,000 clocks were produced and 37,958 were sold. Other information for the year includes:

Direct materials $41.00 per unit

Direct manufacturing labor $5.00 per unit

Variable manufacturing costs $3.50 per unit

Sales commissions $15.00 per part

Fixed manufacturing costs $63.50 per unit

Administrative expenses, all fixed $40.00 per unit

What is the inventoriable cost per unit using variable costing?

A. $64.50

B. $46.00

C. $49.50

D. $104.50

D.