The following information applies to Pronghorn Corporation: Beginning Inventory O Units Ending Inventory 4070 units Units produced 40700 units Direct labor per unit $23 Direct materials per unit $16 Variable manufacturing overhead per unit $6 Fixed manufacturing overhead per unit $13 Variable operating expenses per unit $10 Fixed operating expenses $80300 Using absorption costing. how much will the per unit product cost be? O $55. O $87. O $58. O $45