Time Again LLC produces and sells a mantel clock for $100 per unit. In 2017, 41,000 clocks were produced and 37,000 were sold. Other information for the year includes:

Direct materials $42 per unit

Direct manufacturing labor $7 per unit

Variable manufacturing costs $4.00 per unit

Sales commissions $14.50 per part

Fixed manufacturing costs $64.00 per unit

Administrative expenses, all fixed $38.50 per unit

What is the inventoriable cost per unit using absorption costing?

	1.	$106.00
	2.	$49.00
	3.	$53.00
	4.	$117.00