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

Direct materials $ 70

Direct manufacturing labor 20

Variable manufacturing overhead 15

Fixed manufacturing overhead 32

Sales commissions (2% of sales) 5

Administrative salaries 16

Total $158

What are the direct variable manufacturing costs per unit associated with Product DCT121?

A. $90

B. $110

C. $142

D. $105