Given the Following Data, Calculate the Total Product Cost Per

Multiple Choice

Given the following data, calculate the total product cost per unit under variable costing.
$$\begin{array} { | l | c | } \hline \text { Direct labor } & \$ 3.50 \text { per unit } \\\hline \text { Direct materials } & \$ 1.25 \text { per unit } \\\hline \text { Overhead } & \\\hline \text { Total variable overhead } & \$ 41,400 \\\hline \text { Total fixed overhead } & \$ 150,000 \\\hline & \\\hline \text { Expected units to be produced } & 18,000 \text { units } \\\hline\end{array}$$

A) $4.75 per unit
B) $7.05 per unit
C) $15.38 per unit
D) $13.08 per unit
E) $16 per unit