A company, to manufacture 1,000 monthly units of a certain product, makes the following expenses: direct raw material: $60,000.00; direct labor: $50,000.00; indirect labor: $25,000.00 and other fixed...

A company, to manufacture 1,000 monthly units of a certain product, makes the following expenses: direct raw material: $60,000.00; direct labor: $50,000.00; indirect labor: $25,000.00 and other fixed costs: $35,000.00. Assuming that direct raw material and direct labor are variable costs and indirect labor is fixed, the unit cost for the company to produce 1,400 units is:

a) $133.33

b) $142.84

c) $131.42

d) $152.86