Time Again LLC produces and sells a mantel clock for $130.00per unit. In 2017, 45,000 clocks were produced and 37,000 were sold. Other information for the year includes: Direct materials $45.00 per unit Direct manufacturing labor $8.00 per unit Variable manufacturing costs $4.50 per unit Sales commissions $13.50 per part Fixed manufacturing costs $63.50 per unit Administrative expenses, all fixed $39.50 per unit What is the inventoriable cost per unit using absorption costing? A. $53.00 B. $57.50 OC. $110.50 D. $121.00