Fort Smith Technologies incurred the following costs during the past year when planned production and actual production each totaled 20,000 units:

Direct material used $370,000

Direct labor150,000

Variable manufacturing overhead160,000

Fixed manufacturing overhead110,000

Variable selling and administrative cost70,000

Fixed selling and administrative cost95,000

Fort Smith's per-unit inventoriable cost under absorption costing is:

Multiple Choice

• $31.00.
• $39.50.
• $46.50.
• $34.00.
• $15.50.