Dumphee Manufacturing Has Computed the Following Unit Costs for the Year

Dumphee Manufacturing has computed the following unit costs for the year just ended: $\begin{array}{l}\begin{array}{lll} \text { Direct material used}\\ \text { Direct labour}\\ \text { Variable manufacturing overhead}\\ \text { Fixed manufacturing overhead}\\ \text { Variable selling and administrative cost}\\ \text { Fixed selling and administrative cost}\\\end{array}\begin{array}{lll}\$ 44 \\16 \\30 \\20 \\18 \\40\end{array}\end{array}$

Which of the following choices correctly depicts the per-unit cost of inventory under variable costing and absorption costing? $\begin{array} { l c c } & \text { Variable Costing } & \text { Absorption Costing } \\1 & \$ 90 & \$ 110 \\2 & \$ 90 & \$ 168 \\3 & \$ 108 & \$ 110 \\4 & \$ 108 & \$ 168 \\5 & \$ 90 & \$ 108\end{array}$

A) 1
B) 2
C) 3
D) 4
E) 5