St Martin Company Has Computed the Following Unit Costs for the Year

Multiple Choice

St. Martin Company has computed the following unit costs for the year just ended: $\begin{array} { l l } \text { Direct material used } & \$ 22 \\\text { Direct labour } & 38 \\\text { Variable manufacturing overhead } & 20 \\\text { Fixed manufacturing overhead } & 25 \\\text { Variable selling and administrative cost } & 11 \\\text { Fixed selling and administrative cost } & 18\end{array}$ Under variable costing, each unit of the company's inventory would be carried at:

A) $31.
B) $80.
C) $91.
D) $105.
E) $134.