4 points SA Donovan Company incurred the following costs while producing 2,000 unita: direct materials, $15 per unit; direct labor, 55 per unit; variable manufacturing overhead, $12 per unit, variable selling and administrative costs, 514 per init; total fixed overhead costs $20,000, total fixed selling and administrative costs, $10,000. There are no beginning inventories What is the unit product cost using absorption costing? 361 per unit Os 532 per unit c 552 per unit 542 per unit