Waterberry Company operates a single$-$product entity. Data relating to the produ follows.Time left $1$:$07$:$22$it ofAnnual volume$64000$ unitsSelling price per unit$ $50$Variable manufacturing cost per unit$14$Annual fixed manufacturing costs$640000$Variable marketing and distribution costs per unit$6$Annual fixed non$-$manufacturing costs$320000$What is the total variable cost per unit of the above product?a$.$bC$.$d$.$$$6$$$14$$$20$$$13$