Better Bilt produces and sells folding tables for $ 120 per unit. Cost 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 REQUIRED: What is the inventoriable cost per unit using absorption costing? a. $60 b. $ 65 c. $35 d. $40