Chamblee, SRL manufactures a single product that had the following cost structure this year: Variable Manufacturing Cost per unit: $34 Variable Selling and Administrative cost per unit: $16 Fixed Manufacturing Cost, Total: $2,280,000 Fixed Selling and Administrative Costs, Total: $1,249,000 They sold 76,000 units for $145 each during the year, and produced 81,000 units. What is the unit product cost under absorption costing? Question 1Select one: A. $62.15 B. $80.00 C. $50.00 D. $66.43 E. $96.43