Sheridan Company sells its product for $ 27 per unit. During 2022, it produced 26000 units and sold 15000 units (there was no beginning inventory). Costs per unit are: direct materials $ 7, direct labour $ 6, and variable overhead $ 5. Fixed costs are:$ 312000 manufacturing overhead, and $ 104000 selling and administrative expenses. The per-unit manufacturing cost under absorption costing is $38.80. $ 18.00 O $ 30.00 O $34.00