This is about a managerial accounting question.

Regarding to question 1, should I ignore Fixed costs or Marketing costs?

Ch.11 Team Assignment#1 The following are the Class Company's unit costs of manufacturing and marketing a high-style pen at an output level of 20,000 units per month: Manufacturing cost Direct materials Direct manufacturing labor Variable manufacturing overhead cost Fixed manufacturing overhead cost $1.00 1.20 0.80 0.50 $10.0oo Marketing cost Variable Fixed 1.50 0.90 $18.000 The following situations refer only to the preceding data; there is no connection between the situations. Unless stated otherwise, assume a regular selling price of $6 per unit. Choose the best answer to each question. Show your calculations. For an inventory of 10,000 units of the high-style pen presented in the alance sheet, the appropriate unit cost to use is (a) $3.00, (b) $3.50, (c) $5.00, (d) $2.20, or (e) $5.90 1