What are the inventoriable costs per unit associated with Product ORD210?

The East Company manufactures several different products. Unit costs associated with Product ORD210 are as follows:

Direct materials $54
Direct manufacturing labor 8
Variable manufacturing overhead 11
Fixed manufacturing overhead 25
Sales commissions (2% of sales) 5
Administrative salaries 12
Total $115

A) $73
B) $87
C) $98
D) $62

Answer: C