Zephyr Apparels is a clothing retailer. Unit costs associated with one of its products, Product DCT121, are as follows:

Direct materials $130	$ 130$130
Direct manufacturing labor $90	9090
Variable manufacturing overhead $65	6565
Fixed manufacturing overhead $32	3232
Sales commissions (2% of sales) $10	1010
Administrative salaries $19	1919
Total $346	$ 346$346

What are the indirect nonmanufacturing variable costs per unit associated with Product DCT121?

A.29

B.220

C.10

D.327