17. Clean Motors Ltd manufactures only one component for the motor vehicle industry. In one year the company produced 25,000 units of the component of which 22,000 units were sold. The following costs were recorded for that year: Direct material Direct labour Manufacturing overhead Administrative expenses $750,000 450,000 300,000 84,000 Assuming Clean Motors Ltd applies the product cost concept, then the closing inventory for the year will have a per unit cost of; A. $60.00 B. $63.36 C. $68.18 D. $72.00