Swifty Corporation sells its product for $50 per unit. During 2016, it produced 60000 units and sold 50000 units (there was no beginning inventory). Costs per unit are: direct materials $6, direct labor $5, and variable overhead $2. Fixed costs are: $720000 manufacturing overhead, and $90000 selling and administrative expenses. The per unit manufacturing cost under absorption costing is

$25.

$13.

$11.

$27.