PCO Pte Ltd. sold 26,000 units of their only product during the year, while they produced 32,000 units. Their cost structure was: Variable Manufacturing Cost per unit: $123 Variable Selling and Administrative cost per unit: $64 Fixed Manufacturing Cost, Total: $3,458,000 Fixed Selling and Administrative Costs, Total: $2,059,000 The sales price was $534 and this was their first year of operations. Using absorption costing, the product cost per unit is: Question 1Select one: A. $231.06 B. $295.06 C. $143.19 D. $320.00 E. $399.19