Last year, fixed manufacturing overhead costs were $30,000, variable production costs were $48,000, fixed selling and administration costs were $20,000, and variable selling and administrative expenses were $12,000. There was no beginning inventory. During the year, 3,000 units were produced and 2,400 units were sold at a price of $40 per unit. Under absorption costing, product cost per unit? Multiple Choice $26.00 $32.50 O $28.00 O $30.00