Unile Auto produces and sells an auto part for $80 per unit. In 2015, 100,000 parts were produced and 80,000 units were sold. Other information for the year includes Direct materials $20.00 per unit Direct manufacturing labor $5.00 per unit Variable manufacturing costs $1.00 per unit Sales commissions $8.00 per part Fixed manufacturing costs $790,000 per year Administrative expenses, all fixed $300,000 per year What is the inventonable cost per unit using variable costing? A 534.00 OB 52600 OC $20.00 D. $25.00