Fresh Products, Inc, incurred the following costs during December related to the production of its 162,500 frozen ice cream cone specialty items: (Click the icon to view the product costs) What is the December per-unit inventory cost allocated to the company's frozen ice cream cone specialty items? (Round your answer to the nearest cent) A. $3.18 B. $320 C. $322 D. $3.26 Food product labot Ice cream cone ingredients Sales and marketing costs Factory (manufacturing) overhead Normal food spoilage Abnormal spollage $175,000 325,000 10,000 16,000 4,000 3,000