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 1) What are the inventoriable costs per unit associated with Product DCT121? A) $137 B) $140 C) $143 D) $88 2) What are the period costs per unit associated with Product DCT121? A) $4 B) $16 C) $21 D) $52