Fast Track Auto produces and sells an auto part for $60 per unit. In 2017, 130,000 parts were produced and 80,000 units were sold. Other information for the year includes: Direct materials $22 per unit Direct manufacturing labor $6 per unit Variable manufacturing costs $1 per unit Sales commissions $7 per part Fixed manufacturing costs $750,000 per year Administrative expenses, all fixed $290,000 per year What is the inventoriable cost per unit using absorption costing? O A. $29.00 O B. $37.00 O C. $36.00 O D. $34.77