Wildhorse Company sells its product for $30 per unit. During 2022 , it produced 23500 units and sold 14000 units (there was no beginning inventory). Costs per unit are: direct materials $7, direct labour $6, and variable overhead $5. Fixed costs are: $329000 manufacturing overhead, and $94000 selling and administrative expenses. The per-unit manufacturing cost under absorption costing is $32.00$41.50$36.00$18.00