Sunland Company sells its product for $27 per unit. During 2022, it produced 21000 units and sold 11200 units (there was no beginning inventory). Costs per unit are: direct materials $6, direct labour $5, and variable overhead $4. Fixed costs are: $315000 manufacturing overhead, and $63000 selling and administrative expenses. The per-unit manufacturing cost under absorption costing is $33.00. $30.00. $15.00. $43.13