17) Xl company produces and sells a decorative pillow for $100.00 per unit. In the first month of operation, 2,000 units were produced and 1,800 units were sold. Actual fixed costs are the same as the amount budgeted for the month. Other information for the month includes:

Variable manufacturing costs $23.00 per unit

Variable marketing costs $5.00 per unit

Fixed manufacturing costs $13 per unit

Administrative expenses, all fixed $19.50 per unit

Ending inventories of finished goods 500 units

What is the cost of goods sold per unit using absorption costing?

A) 41,400

B) 121,000

C) 73,800

D) correct answer is not provided