Last Year, Adara Company Produced 5000 Units and Sold 3000

Last year, Adara Company produced 5000 units and sold 3000 units. The company had no beginning inventory. They incurred the following costs: $$\begin{array} { | l | r | } \hline \text { Direct materials per unit } & \$ 13 \\\hline \text { Direct labor per unit } & \$ 7 \\\hline \text { Variable overhead per unit } & \$ 4 \\\hline \text { Total fixed manufacturing } & \$ 20,000 \\\text { pverhead } & \\\hline \text { Total selling and administrative } &\$ 70,000\\\hline\end{array}$$ Adara's product cost per unit under absorption costing is

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