Healesville Animates produces and sells a luxury animal pillow for $40.00 per unit. In the first month of operation, 3,000 units were produced and 2,250 units were sold. Actual fixed costs are the same as the amount budgeted for the month. Other information for the month includes: Variable manufacturing costs $19 per unit Variable marketing costs $1 per unit Fixed manufacturing costs $30,000 per month Administrative expenses, all fixed $6,000 per month What is the cost of goods sold per unit when using absorption costing? Select one: a. $32 b. $19 c. $20 d. $29