Current Attempt in Progress Sandhill Company sells its product for $25 per unit. During 2022, it produced 30000 units and sold 12000 units (there was no beginning inventory). Costs per unit are: direct materials $5, direct labour $4, and variable overhead $3. Fixed costs are: $450000 manufacturing overhead, and $120000 selling and administrative expenses. The per-unit manufacturing cost under absorption costing is $31.00. $27.00 $49.50. $12.00 Pharoah Company sells its product for $25 per unit. During 2022, it produced 27500 units and sold 15000 units (there was no beginning inventory). Costs per unit are: direct materials $5, direct labour $4, and variable overhead $3. Fixed costs are: $412500 manufacturing overhead, and $96250 selling and administrative expenses. Cost of goods sold under absorption costing is $742500. $457500. $180000. $405000