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Question 12 Consider the following information: Number of units produced: 2,000 units Direct materials cost: $8 per unit Direct labor cost: $12 per unit Variable manufacturing overhead: $6 per unit Fixed manufacturing overhead: $8,000 Variable selling and administrative cost: $2 per unit Fixed selling and administrative cost: $6,000 1.5 Point Based on the above information, what is the unit product cost under absorption costing system? A $30 B $26 $28 D $32