What is the cost per batch of pencils if absorption costing is used?

$35

$105

$109

$45

Ariana Corp. makes pencils. The actual and budgeted overhead for the year was $350,000. The company produced 5,000,000 pencils during the year and sold 4,760,000 pencils. The cost per batch of 1,000 pencils is as follows:

Direct materials	$20
Direct labour	$10
Variable overhead	$5