Yancey,Inc What Is the Amount of Unit Product Cost That Will

Yancey,Inc.reports the following information: $$\begin{array} { | l | r | c | } \hline \text { Units produced } & 520 & \text { units } \\\hline \text { Units sold } & 520 & \text { units } \\\hline \text { Sales price } & \$ 180 & \text { per unit } \\\hline \text { Direct materials } & \$ 40 & \text { per unit } \\\hline \text { Direct labor } & \$ 15 & \text { per unit } \\\hline \text { Variable manufacturing overhead } & \$ 20 & \text { per unit } \\\hline \text { Fixed manufacturing overhead } & \$ 13,000 & \text { per year } \\\hline \text { Variable selling and administrative costs } & \$ 10 & \text { per unit } \\\hline \text { Fixed selling and administrative costs } & \$ 15,000 & \text { per year } \\\hline\end{array}$$ What is the amount of unit product cost that will be considered for external reporting purposes? (Round any intermediate calculations and your final answer to the nearest cent.)

A) $40.00
B) $80.00
C) $125.00
D) $100.00