For 2022, Roaming Inc. had the following data for one of its product lines: Units in beginning inventory 10 Units produced 18,000 Units sold (at $34.00 per unit) 16,000 Total variable costs: Direct materials $28,000 Direct labour $50,000 Variable overhead $66,000 Total fixed costs: Fixed manufacturing overhead $144,000 Fixed selling and administrative $150.000 expense Calculate the product cost per unit and use that information to answer the following question: What is the cost of goods sold under Absorption Costing? None of these options is correct. $248,000 $256.000 $262.000