Question 22 Obama Company sells its product for $30 per unit. During 2020, it produced 20000 units and sold 12000 units (there was no beginning inventory). Costs per unit are: direct materials $6, direct labour $5, and variable overhead $4. Fixed costs are: $240000 manufacturing overhead, and $80000 selling and administrative expenses. The per-unit manufacturing cost under absorption costing is $15.00 $27.00. $31.00. $35.00.