Fitzgerald, Inc Is the Unit Cost of a Pair of Ice Skates

Fitzgerald, Inc., provided the following information regarding its one and only product-ice skates: $$\begin{array} { l l } \text { Fixed manufacturing costs } & \$ 420,000 \\\text { Fixed selling and adminis trative costs } & 80,000 \\\text { Fixed manufacturing costs } & 42,000 \\\text { Fixed selling and adminis trative costs } & 80,000 \\\text { Variable manuf acturing costs } & 1,030,000 \\\text { Variable s elling and administrative costs } & 120,000 \\\text { Selling unit price } & 100 \\\text { Units produced and sold } & 20,000\end{array}$$ is the unit cost of a pair of ice skates using the full cost approach.

A) $57.50
B) $78.50
C) $82.50
D) $51.50