Q$5/$Kory$\text{'}$s Auto produces and sells an auto part for $$60\mathrm{.}00$ per unit. In $2011,100,000$ parts were produced and $75,000$ units were sold. Other information for the year includes:

Direct materials $$24\mathrm{.}00$ per unit

Direct manufacturing labor $ $4\mathrm{.}50$ per unit

Variable manufacturing costs $ $1\mathrm{.}50$ per unit

Sales commissions $ $6\mathrm{.}00$ per part

Fixed manufacturing costs $$750,000$ per year

Administrative expenses, all fixed $$270,000$ per year

What is the inventoriable cost per unit using absorption costing?

Group of answer choices

$$30\mathrm{.}00$

$$36\mathrm{.}00$

$$37\mathrm{.}50$

$$43\mathrm{.}50$