Obama Company sells its product for $25 per unit. During 2020, it produced 27500 units and sold 13200 units (there was no beginning inventory). Costs per unit are: direct materials $7, direct labour $6, and variable overhead $5. Fixed costs are: $412500 manufacturing overhead, and $68750 selling and administrative expenses. The per-unit manufacturing cost under absorption costing is $18.00. $33.00. $35.50. $49.25