Under absorption costing, a company had the following unit costs when 9,000 units were produced. Direct labor $7.25 per unit Direct material $8.00 per unit Variable overhead $5.50 per unit Fixed overhead ($67,500/9,000 units) $7.50 per unit Total production cost $28.25 per unit Compute the total production cost per unit under absorption costing if 25,000 units had been produced. ?

A. $28.25

B. $23.45

C. $26.25

D. $20.75

E. $15.25