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		190,000
Variable manufacturing overhead		200,000
Fixed manufacturing overhead		160,000
Variable selling and administrative cost		60,000
Fixed selling and administrative cost		90,000

Fort Smiths per-unit inventoriable cost under absorption costing is:

49.00

36.50

18.00

33.50

44.50