Sunland Company sells its product for $60 per unit. During 2019, it produced 60000 units and sold 50000 units (there was no beginning inventory). Costs per unit are: direct materials $12, direct labor $14, and variable overhead $3. Fixed costs are: 5720000 manufacturing overhead, and 590000 selling and administrative expenses. The per unit manufacturing cost under absorption costing is S41 $43. $26