Dipple Company incumed the following costs while producing 480 units: direct materials, $14 per unit direct labor, $27 per unit; variable manufacturing overhead, $16 per unt, total fixed manufacturing overhead costs, $7,680, variable selling and administrative costs, $3 per unit; total fixed selling and administrative costs, $4,320 There are no beginning inventories What is the unit product cost using absorption costing? OA. $65 per unit OB. $57 per unit C. $90 per unit D. $73 per unit