Time Again, LLC produces and sells a mantel clock for $120.00 per unit, in 2017, 43,000 clocks were produced and 37,958 were sold Other information for the year includes: Direct materials $40.00 per unit Direct manufacturing labor $6.00 per unit Variable manufacturing costs $4.00 per unit Sales commissions $13,00 per part Fixed manufacturing costs $62.50 per unit Administrative expensen, all fixed $37.50 per unit What is the inventoriable cost per unit using variable costing? O A $63.00 B. $46.00 C. $100.50 D. $50.00