Crane Company selis its product for $70 per unit. During 2022, it produced 60000 units and sold 50000 units fthere was no beginning imventory). Costs per unit arei direct materials $22, direct labor $6, and variable overhead $4. Fixed costs are: $720000 manufacturing overhead, and $90000 selling and administrative expenses. The per unit manufacturing cost under absorption costing is $28.00$32.00$45.50$44.00