Last year, Walsh Company manufactured 25,000 units and sold 22,000 units. Production costs were as follows: Direct materials $100,000 Direct labour 75,000 Variable manufacturing overhead 50,000 Fixed manufacturing overhead 75,000 Under absorption costing, what was the unit product cost? Select one: O a. $9.00. O b. $14.00. O c. $12.00. O d. $13.40