Answer:
The correct answer is B.
Explanation:
Giving the following information:
Variable costs per unit:
Direct materials $ 26
Direct labor $ 25
Variable manufacturing overhead $ 4
Variable selling and administrative expense $ 4
Under the variable cost method, the unitary cost of production is calculated as:
Unitary variable cost= direct material + direct labor + variable overhead
Unitary VC= 26 + 25 + 4= $55