A company uses a capacity of 100,000 units per year for the purpose of distributing (allocate) fixed costs to production. The information for a recent period is as follows:

Raw material $21 per unit

Direct labor force $6 per Unit

Variable manufacturing costs $3 for Unit

Sales commissions $6 for Unit

Fixed manufacturing costs Annual $760,000

Fixed administrative costs Annual $270,000

What was the inventory cost of the unit using full cost?

A. $30

B. $37.60

C. $36

D. $46.30