The West Company manufactures several different products. Unit costs associated with Product ORD$203$ are as follows:

Direct materials $ $40$

Direct manufacturing labor $8$

Variable manufacturing overhead $12$

Fixed manufacturing overhead $23$

Sales commissions $(2\%$ of sales$)6$

Administrative salaries $9$

Total $98$

What are the fixed costs per unit associated with Product ORD$203?$

$$23$

$$32$

$$35$

$$44$