Answer the Following Questions Using the Information Below:
Zephyr Apparels

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:
$\begin{array}{lr}\text { Direct materials } & \$ 70 \\\text { Direct manufacturing labor } & 20 \\\text { Variable manufacturing overhead } & 15 \\\text { Fixed manufacturing overhead } & 32 \\\text { Sales commissions (2\% of sales) } & 5 \\\text { Administrative salaries } & 16 \\\quad \text { Total } & \$ 158\end{array}$
-What are the inventoriable costs per unit associated with Product DCT121?

A) $137
B) $140
C) $143
D) $88