Another Company wants to use Absorption Costing. Determine the production cost per unit under absorption (or full) costing using the following information:

Direct materials $5 per unit

Direct Labor $10 per unit

Variable overhead $8 per unit

Fixed overhead $150,000

Variable selling expenses $2 per unit

Fixed selling and admin. expenses $70,000

50,000 units produced

40,000 units sold

A.		$23 per unit
B.		$25 per unit
C.		$26 per unit
D.		$28 per unit