Donovan Company incurred the following costs while producing $2,000$ units: direct materials, $$15$ per unit; direct labor, $$5$ per unitvariable manufacturing overhead, $$12$ per unitvariable selling and administrative costs, $14$ per unittotal fixed overhead costs, $$20,000$; total fixed selling and administrative costs, $$10,000.$ There are no beginning inventories What is the unit product cost using absorption costing $?$ A $ $32$ per unit $ $52$ per unit $61$ per unit $42$ per unit