The Finn Company provided the following information regarding its one and only product, phones:

Selling price per unit	$ 80
Direct materials used	120,000
Direct labour	180,000
Variable factory overhead	112,000
Variable selling and administrative expenses	48,000
Fixed factory overhead	168,000
Fixed selling and administrative expenses	32,000
Units produced and sold	10,000

The unit cost of a phone under the absorption approach is:

A. $58

B. $46

C. $20

D. $66