gloria's decorating produces and sells a mantel clock for $100 per unit. in 2015, 42,125 clocks were produced and 37,958 were sold. other information for the year includes: direct materials $40.00 per unit direct manufacturing labor $ 5.00 per unit variable manufacturing costs $ 7.50 per unit sales commissions $12.50 per part fixed manufacturing costs $62.50 per unit administrative expenses, all fixed $37.50 per unit what is the inventoriable cost per unit using variable costing?