Last Year,Adara Company Produced 5000 Units and Sold 3000 Units

Last year,Adara Company produced 5000 units and sold 3000 units.The company had no beginning inventory.They incurred the following costs: $\begin{array}{|c|c|}\hline \text { Direct materials per unit } & \$ 13 \\\hline \text { Direct labor per unit } & \$ 7 \\\hline \text { Variable overhead per unit } & \$ 4 \\\hline \begin{array}{l}\text { Total fixed manufacturing } \\\text { overhead }\end{array} & \$ 20,00 \\\hline \text { Total selling and administrative } & \$ 70,00 \\\hline\end{array}$ Adara's product cost per unit under absorption costing is

A) $28
B) $24
C) $31
D) $42