In the month of October, the Kelvin Company provided the following information: Units in beginning inventory 0 Units produced 25,000 Units sold 12,000 Variable costs per unit: Direct materials $12 Direct labor 1 Variable manufacturing overhead 7 Variable selling and administrative 5 Fixed costs Fixed manufacturing overhead $25,000 Fixed selling and administrative $10,000 Using absorption costing the unit product cost would be: a) $36.00 b) $35.00 c) $60.00 d) $41.40