Given the following data, calculate the product cost per unit under absorption costing. Direct labor Direct materials $ 3.50 per unit $ 1.25 per unit $ 2.30 per unit $ 149,940 per year 18,000 units Variable overhead Fixed overhead Units produced per year A. $4.75 per unit B. $7.05 per unit C. $13.08 per unit OD. $15.38 per unit E. $16 per unit