Last year, Harold Company produced 15,000 units and sold 14,000 units. The company had no beginning inventory. Harold 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 The cost per unit under absorption costing is $35 $10 $12 $90,000 $15,000 $160 OA. $103 B. $57 OC. $63 D. $97