Last year, Dixon Company produced 12,000 units and sold 10,000 units. The company had no beginning inventory. Dixon incurred the following costs:

Direct materials per unit	$44
Direct labor per unit	$16
Variable overhead per unit	$18
Total fixed manufacturing overhead	$24,000
Total selling and administrative	$9,000
Sales Price per unit	$240

Gross profit per unit under absorption costing is _____.

A. $162

B. $80

C. $78

D. $160