Just need some help on this please!

I will rate!

Many thanks and God bless!!!

Barrett, Inc. reports the following information for the year ended December 31: Beginning Finished Goods Inventory 70 units Units produced 400 units Units sold 470 units Sales price $180 per unit Direct materials $25 per unit Direct labor S14 per unit Variable manufacturing overhead $15 per unit Fixed manufacturing overhead $15,900 per year Variable selling and administrative costs $8 per unit Fixed selling and administrative costs $13,500 per year O A. $55,200 OB. $13,460 O C. $26,060 OD. $55,460 Betsy's Pies, Inc. has provided the following financial information for the year. Finished Goods Inventory: Beginning balance in units 610 Units produced 1,400 Units sold 1,500 Ending balance, in units 510 Production Costs: Variable manufacturing costs per unit $50 Total fixed manufacturing costs $25,200 What is the unit product cost for the year using variable costing? O A. $50 O B. $49 OC. $17 OD. $68