Indiana Company Incurred the Following Costs During the Past Year

Indiana Company incurred the following costs during the past year when planned production and actual production each totaled 20,000 units: $$\begin{array} { l r } \text { Direct material used } & \$ 280,000 \\\text { Direct labor } & 120,000 \\\text { Variable manufacturing overhead } & 160,000 \\\text { Fixed manufacturing overhead } & 100,000 \\\text { Variable selling and administrative cost } & 60,000 \\\text { Fixed selling and administrative cost } & 90,000\end{array}$$ Indiana's per-unit inventoriable cost under variable costing is:

A) $9.50.
B) $25.00.
C) $28.00.
D) $33.00.
E) $40.50.