Use the following costs per unit to identify the prime cost, total production cost and total cost for a product:

$ per unit

Direct materials: 12

indirect materials 6

direct labor 24

indirect labor 8

variable production overhead 10

variable selling and admin expense 5

fixed production overhead 12

fixed selling and admin expense 8

prime cost: total production cost total cost of product

a. 36 85 85

b. 72 72 85

c. 36 72 85

d. 36 22 72