Problem Fresh Products, Inc. incurred the following costs during December related to the production of its 162,500 frozen ice cream cone specialty items Food product labor Ice cream cone ingredients Sales and marketing costs Factory overhead Normal food spoilage Abnormal spoilage $175,000 325,000 10,000 16,000 4,000 3,000 What is the per unit inventory cost allocated to the company's frozen ice cream co December? a. $3.18 c. $3.22 b. $3.20 d. $3.26 Problem Fresh Products, Inc. incurred the following costs during December related to the production of its 162,500 frozen ice cream cone specialty items Food product labor Ice cream cone ingredients Sales and marketing costs Factory overhead Normal food spoilage Abnormal spoilage $175,000 325,000 10,000 16,000 4,000 3,000 What is the per unit inventory cost allocated to the company's frozen ice cream co December? a. $3.18 c. $3.22 b. $3.20 d. $3.26