Crane Company sells its product for $60 per unit. During 2022, it produced 60000 units and sold 50000 units (there was no beginning Inventory). Costs per unit are: direct materials $15, direct labor $6, and variable overhead $3. Fixed costs are: $600000 manufacturing overhead, and $90000 selling and administrative expenses. The per unit manufacturing cost under absorption costing is O $21.00 O $34.00 O $35.50 O $24.00