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 $340,000 Direct labor 100,000 Variable manufacturing overhead 220,000 Fixed manufacturing overhead 130,000 Variable selling and administrative cost 65,000 Fixed selling and administrative cost 00,000 Fort Smith's perunit inventoriable cost under absorption costing is: Multiple Choice 0 $18.50. $40.50. $43.50. $3100. $34.00. 0000