The Accounting Records for Eisner Manufacturing Company Included the Following

The accounting records for Eisner Manufacturing Company included the following cost information relating to its first year of operations: $\begin{array}{|l|lr|}\hline \text {Direct materials} &\$ & 60,000 \\\hline \text {Direct labor} &\$ & 80,000 \\\hline \text {Fixed manufacturing overhead } &\$ & 100,000 \\\hline \text {Variable manufacturing overhead} &\$ & 20,000 \\\hline\end{array}$ Assume the company produced 10,000 units of inventory and sold 6,000 of these units during the year for $192,000.The cost per unit under variable and absorption costing would be,respectively:

A) $5.00 and $11.00.
B) $16.00 and $26.00.
C) $14.00 and $10.00.
D) $19.00 and $30.00.