Doon Company incurred the following costs while producing 450 units: direct materials, $12 per unit; direct labor, $29 per unit: variable manufacturing overhead, $19 per unit; total fixed manufacturing overhead costs, 56,750; variable selling and administrative costs, S11 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. $75 per unit OB. $95 per unit O C. $60 per unit OD. $71 per unit