QUESTION 17 When it used absorption costing, a company calculated the following per unit costs when 40,000 units were produced. Per unit cost: Direct materials $25.75 Direct labor $10.00 Variable Factory OH $5.50 Fixed Factory OH $2.00 Total product cost $43.25 Compute the total product cost per unit using absorption costing if 50,000 units had been produced. O a. $34.60 O b. $46.25 O C. $41.75 Old.$43.25 O e. $42.85