Answer the Following Questions Using the Information Below:
Zephyr Apparels

question 79

Multiple Choice

Answer the following questions using the information below:
Zephyr Apparels is a clothing retailer. Unit costs associated with one of its products, Product DCT121, are as follows:
$$\begin{array} { l r } \text { Direct materials } & \$ 70 \\\text { Direct manufacturing labor } & 20 \\\text { Variable manufacturing overhead } & 15 \\\text { Fixed manufacturing overhead } & 32 \\\text { Sales commissions ( } 2 \% \text { of sales) } & 5 \\\text { Administrative salaries } & 16 \\\quad \text { Total } & \$ 158\end{array}$$
-What are the direct variable manufacturing costs per unit associated with Product DCT121?

• A) $142
• B) $90
• C) $105
• D) $110

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