B C D E F G H K I. M N # Silicon Block makes reusable food storage containers. During the month of October, they produced 20,000 containers. The recorded the following costs associated with that production: Direct Materials $70 Direct Labor $110 Manufacturing Overhead (Variable) $45 Manufacturing Overhead (Fixed) $800,000 Calculate the cost per unit using (A) the variable costing method. (A) Per-Unit Cost per Variable Costing (B) Per-Unit Cost per Absorption Costing