Acme Co. produces a single product. Information about the product for the past year is as follows: Production (in units) 25,000 Sales (units) 23,000 Selling price/unit $ 26.00 Beg. Inventory (units) -0- Variable costs per unit: Direct materials $ 8.00 Direct labor $ 3.00 Variable overhead $ 1.80 Variable selling exps. $ 4.00 Fixed overhead $ 107,500 Fixed selling and admin. $ 26,800 The unit product cost using absorption costing would be:

a. $17.10 c. $16.80 b. $12.80 d. $21.10