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Marigold Corp, sells its product for $120 per unit. During 2022 , it produced 60000 units and sold 50000 units (there was no beginning inventory). Costs per unit are: direct materials $24, direct labor $12, and variable overhead $8. Fixed costs are: $600000 manufacturing overhead, and $90000 selling and administrative expenses. The per unit manufacturing cost under absorption costing is $36.00.$44.00$54.00$55.50