17. Unile Auto produces and sells an auto part for $60.00 per unit. In 2015, 100,000 parts were produced and 75,000 units were sold. Other information for the year includes: Direct materials $20.00 per unit Direct manufacturing labor $ 4.00 per unit Variable manufacturing costs $ 1.00 per unit Sales commissions $ 6.00 per part Fixed manufacturing costs $750,000 per year Administrative expenses, all xed $270,000 per year What is the inventoriable cost per unit using absorption costing? A) $25.00 B) $31.00 C) $32.50 D) $38.50