Juan Sugita Manufacturing Expects to Produce and Sell 12,000 Units

Juan Sugita Manufacturing expects to produce and sell 12,000 units of Big,its only product,for $20 each.Direct material cost is $3 per unit,direct labor cost is $10 per unit,and variable manufacturing overhead is $6 per unit.Fixed manufacturing overhead is $24,000 in total.Variable selling and administrative expenses are $1 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) $13.00 per unit
B) $14.00 per unit
C) $21.00 per unit
D) $18.50 per unit