Last year, Dixon Company produced 17,300 units and sold 15,300 units. The company had no beginning inventory. Dixon incurred the following costs: Direct materials per unit Direct labor per unit Variable overhead per unit Total fixed manufacturing overhead Total selling and administrative Sales Price per unit $41 $18 $15 $121,100 $10,000 $170 The cost per unit under absorption costing is A. $81 B. C. $74 D. $89