USA Cycle, Inc. expects to produce and sell 6,500 units of its only product, a folding bicycle, for $250 each. Direct material cost is $75 per unit, direct labor cost is $50 per unit, and variable manufacturing overhead is $25 per unit. Fixed manufacturing overhead is $107,250 in total. Variable selling and administration expenses are $12 per unit, and fixed selling and administrative costs are $3,250 in total. According to Generally Accepted Accounting Principles (GAAP), inventoriable cost per unit of the bicycle would be: $162.00 per unit. $166.50 per unit. $179.00 per unit. $150.00 per unit