Wildhorse Company sells its product for $27 per unit. During 2022, it produced 23500 units and sold 16000 units (there was no beginning inventory). Costs per unit are: direct materials $6, direct labour $5, and variable overhead $4. Fixed costs are: $352500 manufacturing overhead, and $70500 selling and administrative expenses. The per-unit manufacturing cost under absorption costing is $15,00 $30.00 $33.00. $37.03