The following information applies to Swifty Corporation: Beginning Inventory 0 Units Ending Inventory 4160 units Units produced 41600 units Direct labor per unit $23 Direct materials per unit $16 Variable manufacturing overhead per unit $6 Fixed manufacturing overhead per unit $13 Variable operating expenses per unit $10 Fixed operating expenses $80600 Using absorption costing, how much will the per unit product cost be? $45. $58. $55. $87