Q$1)$Barry$\text{'}$s Hobbies produces and sells a luxury animal pillow for $$80\mathrm{.}00$ per unit. In the first month of operation, $3,000$ units were produced and $2,250$ units were sold. Actual fixed costs are the same as the amount budgeted for the month. Other information for the month includes:

Variable manufacturing costs $$38$ per unit

Variable marketing costs $ $2$ per unit

Fixed manufacturing costs $$60,000$ per month

Administrative expenses, all fixed $$12,000$ per month

Ending inventories:

Direct materials $-0-$

WIP $-0-$

Finished goods $750$ units

What is cost of goods sold per unit when using absorption costing?

Group of answer choices

$$38$

$$40$

$$58$

$$64$