Oriole Company sells its product for $70 per unit. During 2016, it produced 60000 units and sold 50000 units (there was no beginning inventoryl Costs per unit are direct materials $17.direct labor $14, and variable overhead $3. Fixed costs are: 5720000 manufacturing overhead, and $90000 selling and administrative expenses. The per unit manufacturing cost under absorption costing is $31 $34 $48. 546