18. Dull Corporation produces a single product and has the following cost structure: 6,000 Number of units produced each year. Variable costs per unit: Direct materials. Direct labor Variable manufacturing overhead. Variable selling and administrative expense..... $43 S13 S5 S1 Fixed costs per year: Fixed manufacturing overhead... Fixed selling and administrative expense.. S204,000 $138,000 The absorption costing unit product cost is: A. $95 B. $119 C. $61 D. $56