Zaria Inc. provides the following cost information for producing 10,000 units of inventory during the current month: Direct materials costs $30,000 Direct labor costs 55,000 Variable manufacturing 20,000 overhead costs Fixed manufacturing 25,000 overhead costs Variable Selling and 15,000 Administrative expenses Fixed Selling and 10,000 Administrative expenses The product costs per unit under variable costing would be: $15.50 per unit $13 per unit $10.50 per unit $12 per unit