Alice Opals produces and sells a mantel clock for $100 per unit. In 2010, 100 000 clocks were produced and 80 000 were sold. Other information for the year includes: Direct materials $30.00 per unit Direct manufacturing labour $2.00 per unit Variable manufacturing costs $3.00 per unit Sales commissions $5.00 per part Fixed manufacturing costs $25.00 per unit Administrative expenses, all fixed $15.00 per unit What is the inventoriable cost per unit using absorption costing? Select one: A. $32 B. $35 C. $60 D. $80