The following information applies to Pronghorn Corporation: Beginning Inventory 0 Units Ending Inventory 4070 units Units produced 40700 units Direct labor per unit $23 Direct materials per unit $16 Variable manufacturing overhead per unit 56 Fixed manufacturing overhead per unit $13 Variable operating expenses per unit $10 Fixed operating expenses $80300 Using absorption costing, how much will the per unit product cost be? $55. O $87. $58. O $45