Dude Company incurred the following costs while producing 600 units: direct materials, $6 per unit; direct labor, $26 per unit; variable manulacturing overhead, $18 per unit; total fixed manufacturing overhead costs, $13,200; variable seling and administrative costs, $8 per unit total fixed selling and administrative costs, $8,400. There are no beginning irventories. What is the unit product cost using absorption costing? A. $94 per unit B. $72 per unit C. $58 per unit D. 550 per unit