URGENT

Gloria's Decorating produces and sells a mantel clock for $100 per unit. In 2015, 42,125 clocks were produced and 37,958 were sold. Other information for the year includes:

Direct materials $40.00 per unit

Direct manufacturing labor $ 5.00 per unit

Variable manufacturing costs $ 7.50 per unit

Sales commissions $12.50 per part

Fixed manufacturing costs $62.50 per unit

Administrative expenses, all fixed $37.50 per unit

What is the production cost per unit using variable costing?

		$115.00
		$65.00
		$45.00
		$52.50