Vaughn Manufacturing sells its product for $90 per unit. During 2016, it produced 60000 units and sold 50000 units (there was no beginning inventory). Costs per unit are: direct materials $24, direct labor $14, and variable overhead $3. Fixed costs are: $720000 manufacturing overhead, and $90000 selling and administrative expenses. The per unit manufacturing cost under absorption costing is $54. $41 $53 $38