Roma Corporation Has Computed the Following Unit Costs for the Year

Multiple Choice

Roma Corporation has computed the following unit costs for the year just ended: $$\begin{array} { l r } \text { Direct material used } & \$ 11 \\\text { Direct labor } & 17 \\\text { Variable manufacturing overhead } & 21 \\\text { Fixed manufacturing overhead } & 23 \\\text { Variable selling and administrative cost } & 5 \\\text { Fixed selling and administrative cost } & 27\end{array}$$ Under variable costing, each unit of the company's inventory would be carried at:

A) $49.
B) $54.
C) $72.
D) $104.
E) None of the other answers are correct.