as no Pharoah Company sells its product for $ 25 per unit. During 2022, it produced 27500 units and sold 15000 units (there was n beginning inventory). Costs per unit are: direct materials $5, direct labour $ 4, and variable overhead $ 3. Fixed costs are: $412500 manufacturing overhead, and $ 110000 selling and administrative expenses. The per-unit manufacturing cost under absorption costing is O $12.00 O $ 27.00 O $31.00 $39.50