sea company reports the following information regarding its production costs:

units produced= 52,000 units

direct labor= $45 per unit

direct materials= $38 per unit

variable overhead= $27 per unit

fixed overhead= $130,000 in total

compute the product cost per unit under absorption costing.

a. $38.00

b. $112.50

c.$110.00

d. $83.00

e. $45.00