Knappert Corporation Makes One Product and Has Provided the Following

Knappert Corporation makes one product and has provided the following information:
A.Each unit of finished goods requires 3 pounds of raw materials.The raw materials cost $5.00 per pound.
B.The direct labor wage rate is $24.00 per hour.Each unit of finished goods requires 2.8 direct labor-hours.
C.Manufacturing overhead is entirely variable and is $11.00 per direct labor-hour.
D.The variable selling and administrative expense per unit sold is $3.80.The fixed selling and administrative expense per month is $50,000.
The unit product cost is closest to:

A) $82.20
B) $93.20
C) $30.80
D) $113.00