Time Again LLC produces and sells a mantel clock for $100.00per unit. In 2017, 40,000 clocks were produced and 37,968 were sold. Other information for the year includes: Direct materials $42.00 per unit Direct manufacturing labor $7.00 per unit Variable manufacturing costs $4,50 per unit Sales commissions $15.00 per part Fixed manufacturing costs $65.00 per unit Administrative expenses, all fixed $40.00 per unit What is the inventoriable cost per unit using absorption costing? O A $118.50 B. $49.00 C. $53,50 D. $108.50