Orchard SARL manufactures a single product that it sells for $71 per unit. The company had the following cost structure thsi year: Variable Manufacturing Cost per unit: $14 Variable Selling and Administrative cost per unit: $8 Fixed Manufacturing Cost, Total: $593,000 Fixed Selling and Administrative Costs, Total: $371,000 There were no units in beginning inventory. During the year, 44,000 units were produced and 35,000 units were sold. Under absorption costing, the unit product cost is: Select one: O A $27.48 OB. $43.91 OC. $35.48 OD. $30.94 OE $22.00