Kasawaki Company incurred the following costs in manufacturing digital cameras Direct materials S14 Indirect materials (variable) 4 on Direct labor 8 6 10 Indirect labor (variable) Other variable factory overhead Fixed factory overhead Variable selling expenses Fixed selling expenses 28 20 14 During the period, the company produced and sold 1,000 units. What is the inventory cost per unit using absorption costing? Select one: a. S84 b. S32 c. $70 d. S104