Dexter Company incurred the following costs while producing 600 units: direct materials, $5 per unit; direct labor, $23 per unit; variable manufacturing overhead, $19 per unit; total fixed manufacturing overhead costs, $13,200; variable selling and administrative costs, $10 per unit; total fixed selling and administrative costs, $8,400. There are no beginning inventories. What is the unit product cost using absorption costing? . . . . . A. $57 per unit O B. $69 per unit O C. $47 per unit O D. $93 per unit