Generation15 manufacturer reports the following costs to produce 23,000 units in it's first year of operations:

Direct Materials - $23 per unit

Direct labor - $19 per unit

Variable overhead - $276,000

Fixed overhead - $322,000

The total product cost per unit under absorption costing is:

Multiple Choice O $42 per unit. O $54 per unit. O $68 per unit. O $56 per unit. O $35 per unit