Indiana Company Incurred the Following Costs During the Past Year

Multiple Choice

Indiana Company incurred the following costs during the past year when planned production and actual production each totaled 20,000 units: $$\begin{array} { l r } \text { Direct material used } & \$ 280,000 \\\text { Direct labor } & 120,000 \\\text { Variable manufacturing overhead } & 160,000 \\\text { Fixed manufacturing overhead } & 100,000 \\\text { Variable selling and administrative cost } & 60,000 \\\text { Fixed selling and administrative cost } & 90,000\end{array}$$ Indiana's per-unit inventoriable cost under variable costing is:

A) $9.50.
B) $25.00.
C) $28.00.
D) $33.00.
E) $40.50.