Romano Corporation has computed the following unit costs for the year just ended:

Direct material used	$	11
Direct labor		17
Variable manufacturing overhead		21
Fixed manufacturing overhead		24
Variable selling and administrative cost		5
Fixed selling and administrative cost		28

Under absorption costing, each unit of the company's inventory would be carried at:

Multiple Choice

• $49.

• $54.

• $73.

• $106.

• None of the answers is correct.