MR Corp. reported the following information with respect to the production and sales of its only product: Sales ($45 per unit) $72,000 Direct materials used $32,000 Direct labour $20,000 Variable factory overhead $12,000 Fixed factory overhead $16,000 Fixed selling and administrative expenses $ 6,000 Beginning inventory Ending inventory: Direct materials Work-in-process Finished goods 400 units Which one of the following represents MR Corp.'s cost of producing one unit using absorption costing? Spreadsheet Xlsx Available answer options Select only one option A $32 B $34 C $35 D $40