The unit cost of a product is made up of the following items: direct materials $30$, direct labour $25$, variable manufacturing overhead $20$, fixed manufacturing overhead $18$, sales commission ($1.5\%$ of sales) $4$, and administrative staff salaries $15$. What is the total variable cost per unit for the product?
- A$75$
- B$79$
- C$94$
- D$97$