) Antennas, Inc., produces and sells a unique type of TV antenna. The company opened a new plant to manufacture the antenna, and the following cost and revenue data have been provided for the first year of the plant's operation:

Beginning Inventory	0
Units produced	40,000
Units sold	35,000
Selling price per unit	60
Selling and administrative expenses:
Variable per unit	2
Fixed (total)	200,000
Manufacturing costs:
Direct materials cost per unit	15
Direct labor cost per unit	7
Variable manufacturing overhead cost per unit	4
Fixed manufacturing overhead cost (total)	640,000

Under absorption costing, the unit product cost is:

Group of answer choices

44.29

26.00

42.00

28.00

49.71