Unile Auto produces and sells an auto part for $60.00 per unit. In 2021, 100,000 parts were produced and 75,000 units were sold. Other information for the year includes: Direct materials $20.00 per unit Direct manufacturing labor $ 4.00 per unit Variable manufacturing costs $ 1.00 per unit Sales commissions $ 6.00 per part Fixed manufacturing costs $750,000 per year Administrative expenses, all fixed $270,000 per year What is the inventoriable cost per unit using absorption costing? $25.00 $32.50 $38.50 O $31.00