Cullumber Company sells its product for $ 30 per unit. During 2022, it produced 22500 units and sold 18000 units (there was no beginning inventory). Costs per unit are: direct materials $ 7, direct labour $ 6, and variable overhead $ 5. Fixed costs are: $337500 manufacturing overhead, and $ 90000 selling and administrative expenses. The per-unit manufacturing cost under absorption costing is $ 18.00. $36.75. $ 33.00. $ 37.00