Clark Company produces and sells furniture hardware for $215 per unit. In 2017, 102,000 furniture hardware were produced and 100,000 were sold. Other information for the year includes: Direct materials $12.00 per unit Direct manufacturing labor $12.50 per unit Variable manufacturing costs $9.00 per unit Sales commissions $24.50 per part Fixed manufacturing costs $72.00 per unit Administrative expenses, all fixed $25.50 per unit What is the inventoriable cost per unit using absorption costing O $106.00 O $117.00 $130.00 O $105.50