Cervine Corporation makes two types of motors for use in various products. Operating data and unit cost information for its products are presented below. Product A Product B Annual unit capacity 10,000 15,000 Direct materials $50 $70 Direct labor $20 $30 Manufacturing overhead $30 $40 What is the total manufacturing cost per unit for Product B?

a) $140
b) $120
c) $110
d) $100