The Estimated Unit Costs for a Company to Produce and Sell

The estimated unit costs for a company to produce and sell a product at a level of 12,000 units per month are as follows:
$$\begin{array} { l r } & \text { Estimated } \\\text { Cost Item } & \text { Unit Cos } \\\text { Direct material } & \$ 3 2 \\\text { Direct labor } & 20 \\\text { Variable manfacturing overhead } & 15 \\\text { Fixed manfacturing overhead } & 6 \\\text { Variable selling expenses } & 3 \\\text { Fixed selling expenses } & 4\end{array}$$
-
What are the estimated variable costs per unit?

A) $70
B) $38
C) $67
D) $52