Topeka, Inc. started the month with no beginning inventory. During the month, the firm produced 5,000 units, sold 3,000 units, and incurred the following costs: Direct materials per unit $13 Direct labor per una $7 Variable MOH per unit $4 Total fixed MOH $20,000 Total selling and admin. costs $70,000 Topeka's product cost per unit under absorption costing is. O A $28 OR $31 OC $24 OD. $42