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\mathrm{.}00$b$)$ $$35\mathrm{.}00$c$)$ $$60\mathrm{.}00$d$)$ $$41\mathrm{.}40$