3 of A manufacturing company has provided the following data concerning its most recent operating period. This company produces only one product. For this period, the absorption costing unit product is: Units in beginning inventory 0 Units produced 6,603 Units sold 6,500 uestion Fixed manufacturing overhead Fixed selling and administrative $187,600 $73,700 Variable costs: Direct Materials Direct Labor Variable manufacturing overhead Variable selling and administrative $1.24 $4.74 $3.22 $9.58 O a. 537.61 O b. $58.35 O c $18.78 O d. $9.20 O e $47.19