Dion Company incomed the following costs while producing 500 units direct meals, 50 per ust; dect laber, $22 per unit, variable manufacturing overheat $30 per un total feed manufacts, $12,100, costs, $1,120. There are no beginning inverte vaiable saling and adminis What is the unit product cost using absorption costing? OA 2 perint OB. $78 per unt OC $3 per un OD $41 per un Dilon Company incumed the following cats while producing 400 uit de matas, $0 per un det labor $29 per un vanable manufacturing overheat, $13 per al fond mandacturing overhead, 1700 seling and adminative costs, $12 per ut, total fixed selling and admisteve costs $4.320 There are no being inventares Whe is the operating income using non conting 400 units are sold for $170 OA $340 OB. $12.400 C. $41.200 OD $31.200