The following information is available on Al Ain company's Product A: Number of units sold each year 12,000 Selling price per unit $ 70 Unit product cost $ 50 Investment in Product A $ 420,000 Required return on investment 13% The company uses the absorption costing approach to cost-plus pricing. Based on these data, the total selling, and administrative expenses each year are: O $185,400 O $180,000 O $240,000 O $162,000