Sholmire LLC produces and sells a mantel clock for $130 per unit. In 2019,45,000 clocks were produced and 36,000 were sold. Other information for the year includes: Direct materials $45 per unit Direct manufacturing labor $8 per unit Variable manufacturing costs $3.50 per unit Sales commissions $15.00 per unit Fixed manufacturing costs $62,50 per unit Administrative expenses, all fixed $37.50 per unit What is the inventoriable cost per unit using absorption costing? Select one A $56.50 B. $53.00 C. $119.00 D. $109.00