Zephyr Apparels is a clothing retailer. Unit costs associated with one of its products, ProductDCT$121,$ 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$$158$What are the period costs per unit associated with Product DCT$121?$a$.$$$52$O b$.$ $$16$C$.$$$21)$d$.$$$4$