Sheridan Company sells its product for $32 per unit. During 2022, it produced 25500 units and sold 13000 units (there was no beginning inventory). Costs per unit are: direct materials $8, direct labour $7, and variable overhead $6.Fixed costs are: $331500 manufacturing overhead, and $51000 selling and administrative expenses. The per-unit manufacturing cost under absorption costing is A. $36.00 B. $34.00 C. $21.00 D. $46.50