18-19 Fresh Products, Inc. incurred the following costs during December related to the pr 162,500 frozen ice cream cone specialty items: roduction of i Food product labor Ice cream cone ingredients Sales and marketing costs Factory overhead Normal food spoilage Abnormal spoilage S175,000 325,000 10,000 16,000 4,000 3,000 What is the per unit inventory cost allocated to the company's frozen ice cream cone specialty items December? a. $3.18 C. $3.22 b. $3.20 d. $3.26