Somerset Finishing produces and sells a decorative pillow for $100 per unit In the first month of operation, 2,100 units were produced and 1,900 units were sold. Actual fixed costs are the same as the amount budgeted for the month. The fixed cost budget is based on the production of 2,100 units. Other information for the month includes: Variatie manufacturing costs $24 per unit Variable marketing costs $7 per unit Fixed manufacturing costs $15 per unit Administrative expenses, all fixed $20 per unit Ending inventories: Direct materiais -0 - WIP - 0 - Finished goods 200 units What is cost of goods sold using variable costing? A. $65 , 100 B. $138 , 600 C. 545,600 D. $87 , 400