Given the following data, calculate product cost per unit under absorption costing.

Direct labor	$	18	per unit
Direct materials	$	12	per unit
Overhead
Total variable overhead	$	31,000
Total fixed overhead	$	101,000
Expected units to be produced		51,000	units

Multiple Choice

$30.00 per unit

$30.61 per unit

$31.98 per unit

$32.59 per unit

$33.00 per unit