Time Again LLC produces and sells a mantel clock for $200 per unit. In 2020, 43,000 clocks were produced and 36,000 were sold. Other information for the year includes: Direct materials $40.00 per unit Direct manufacturing labor $7.00 per unit Variable manufacturing costs $4.00 per unit Sales commissions $15.00 per part Fixed manufacturing costs $5.00 per unit Administrative expenses, all foxed $38.00 per unit What is the inventoriable cost per unit using absorption costing? A. $104.00 B. $51.00 C. $47.00 D. $56.00