Fast Track Auto produces and sells an auto part for $$65$ per unit. In $2020,125,000$ parts were produced and $80,000$ units were sold. Other information for the year includes:

Direct Materials $$20$ per unit

Direct manufacturing labor $$5$ per unit

Variable manufacturing costs $$3$ per unit

Sales commissions $$6$ per part

Fixed Manufacturing costs $$790,000$ per year

Administrative expenses, all fixed $$320,000$ per year

What is the inventoriable cost per unit using absorption costing?

A$.$ $$28\mathrm{.}00$

B$.$ $$36\mathrm{.}88$

C$.$ $$34\mathrm{.}32$

D$.$ $$34\mathrm{.}00$