Answer the Following Questions Using the Information Below:
the East

Multiple Choice

Answer the following questions using the information below:
The East Company manufactures several different products. Unit costs associated with Product ORD210 are as follows:
$$\begin{array} { l r } \text { Direct materials } & \$ 54 \\\text { Direct manufacturing labor } & 8 \\\text { Variable manufacturing overhead } & 11 \\\text { Fixed manufacturing overhead } & 25 \\\text { Sales commissions ( } \% \text { of sales) } & 5 \\\text { Administrative salaries } & 12 \\\quad \text { Total } & \$ 115\end{array}$$
-What is the percentage of the total fixed costs per unit associated with Product ORD105 with respect to total cost?

A) 32%
B) 28%
C) 26%
D) 20%