answer A for thumbs up

The following data was prepared by the Cullumber Company. Total Sales price $20/unit Direct materials used $95,850 Direct labor $95.000 Manufacturing overhead $133.600 Selling and administrative expense $22.900 Units manufactured 31,500 units Beginning Finished Goods Inventory 20.500 units Ending Finished Goods Inventory 8,000 units Variable Fixed $13.900 $119,700 $13.500 $9,400 (a) Under absorption costing, what is the unit product cost? (Round answer to 2 decimal places, e.g. 15.25.) Unit product cost $