Vaughn Manufacturing sells its product for $60 per unit. During 2022 , it produced 90000 units and sold 50000 units (there was no beginning inventory). Costs per unit are: direct materials $20, direct labor $11, and variable overhead $4. Fixed costs are: $540000 manufacturing overhead, and $90000 selling and administrative expenses. The per unit manufacturing cost under absorption costing is $31.00$41.00$42.00$35.00