Fast Track Auto produces and sells an auto part for $85 per unit. In 2017, 110,000 parts were produced and 90,000 units were sold. Other information for the year includes: Direct materials $23 per unit Direct manufacturing $6 per unit labor Variable manufacturing $1 per unit costs Sales commissions $6 per part Fixed manufacturing costs $790,000 per year Administrative expenses, all $310.000 per year fixed What is the inventoriable cost per unit using absorption costing? OA) $37.18 OB) $30.00 OC) $40.00 OD) $36.00