Grube GmbH manufactures a single product that it sells for $$62$ per unit. The company had the following cost structure thsi year:

Variable Manufacturing Cost per unit: $$12$

Variable Selling and Administrative cost per unit: $$8$

Fixed Manufacturing Cost, Total: $$626,000$

Fixed Selling and Administrative Costs, Total: $$364,000$

There were no units in beginning inventory. During the year, $58,000$ units were produced and $50,000$ units were sold.

Under absorption costing, the unit product cost is:

A$.$$$22\mathrm{.}79$

B$.$$$20\mathrm{.}00$

C$.$$$15\mathrm{.}28$

D$.$$$39\mathrm{.}80$

E$.$$$37\mathrm{.}07$