can anyone help me please fast

SK Ltd, sells its product for $100 per unit. During 2021. produced 80,000 units and sold 40,000 units (there was no beginning Inventory). Costs per unitare direct materials $15, direct labor $9, and variable overhead $3. Fred costs are: $720,000 manufacturing overhead, and $90,000 selling and administrative expenses The manufacturing cost per unit under absorption posting is Select one: a. 541 b. $37.125 0.824 d. $36