J & S Manufacturing Expects to Produce and Sell 13,000

J & S Manufacturing expects to produce and sell 13,000 units of Big, its only product, for $20 each. Direct material cost is $3 per unit, direct labor cost is $14 per unit, and variable manufacturing overhead is $10 per unit. Fixed manufacturing overhead is $26,000 in total. Variable selling and administrative expenses are $3 per unit, and fixed selling and administrative costs are $3,000 in total. According to generally accepted accounting principles, inventoriable cost per unit of Big would be ________.

A) $17.00 per unit
B) $20.00 per unit
C) $29.00 per unit
D) $27.00 per unit