Please answer the following managerial accounting questions.

Compute the total production cost per unit under variable costing if 25,000 units had been produced. Under absorption costing, a company had the following unit costs when 8,000 units were produced. A. $31.75 B. B. $27.25 C. $26.25 D. $24.25 E. $17.50 During its first year of operations, the McCormick Company incurred the following manufacturing costs: Direct materials, $5 per unit, Direct labor, $3 per unit, Variable overhead, $4 per unit, and Fixed overhead, $250,000. The company produced 25,000 units, and sold 20,000 units, leaving 5,000 units in inventory at year-end. Income calculated under variable costing is determined to be $315,000. How much income is reported under absorption costing? A. $315,000 B. $265,000 C. $565,000 D. $365,000