Dollar Company incurred the following costs while producing 450 units: direct materials, $12 per unit; direct labor, $20 per unit: variable manufacturing overhead, $18 per unit; total fixed manufacturing overhead costs, 56,750; variable selling and administrative costs, S4 per unit; total fixed selling and administrative costs, $4,050. There are no beginning inventories. What is the unit product cost using absorption costing? O A. $54 per unit OB. $65 per unit OC. $78 per unit OD. $50 per unit