Last year, Adara Company produced 6,000 units and sold 4,000 units. The company had no beginning inventory. They incurred the following costs: Direct materials per unit Direct labor per unit Variable overhead per unit Total fixed manufacturing overhead Total selling and administrative $18 $9 $7 $54,000 $71,000 OA. $55 O B. $48 O c. $43 OD, $34