Sea Company reports the following information regarding its production cost.
 Units produced 52,000 units
 Direct labor $45 per unit
 Direct materials $38 per unit
 Variable overhead $27 per unit
 Fixed overhead $115,000 in total
 Compute production cost per unit under variable costing.
 A. $38.00
 B. $112.21
 C. $110.00
 D. $83.00
 E. $45.00