Pharoah Company sells its product for $26 per unit. During 2022, it produced 26500 units and sold 13000 units (there was no beginning inventory). Costs per unit are: direct materials $6, direct labour $5, and variable overhead $4. Fixed costs are: $344500 manufacturing overhead, and $79500 selling and administrative expenses. The per-unit manufacturing cost under absorption costing is O $15.00 O $28.00. O $31.00. O $41.50