Comet Canisters, Inc. has collected the following data for the current year: Beginning Finished Goods Inventory Units produced Units sold Sales price Direct materials Direct labor 50units 500units 550units $180per unit $16per unit $17per unit $10per unit ariable manufacturing overhead Fixed manufacturing overhead $10,800per year ariable selling and administrative costs Fixed selling and administrative costs $4per unit $12,500per vear What is the unit product cost using absorption costing? (Round your answer to the nearest cent.) Select one: A. $48.60 B. $43.00 C. $64.60 D. $93.60