Excerpt from Areojet Corporation records for month of February Per Month Selling price Direct materials used in production Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative expenses Fixed selling and administrative expenses Per Unit $ 200,eee 40,000 10,000 2,800 $ 120,000 20,000 40,000 February Beginning Inventory Units Produced Units Sold Ending inventory Assuming the absorption costing method is used, what is the total manufacturing costs per unit added to work in process during the month of February? 0 $52,000 $92,000 O $87.000 $122.000