Transcribed image text : Somerset Finishing produces and sells a decorative pillow for $102 per unit. In the first month of operation, 2,200 units were produced and 1,800 units were sold. Actual fxed cosis are the same as the amount budgeted for the month. The foxed cost budget is based on the production of 2,200 units. Other information for the month includes: Variable manufacturing costs $23.00 per unit Variable marketing costs $5.00 por unit Fixed manulacturing costs $16.00 per unit Administrative expenses, all fixed $21.00 per unit Ending inventories: Direct materials = 0 - WIP = 0 - Finished goods 400 units What is cont of goods sold per unit using variable costing? A. $28.00 B. $23.00 C. $55.00 D. $44.00