Unile Auto Produces and Sells an Auto Part for $60

Unile Auto produces and sells an auto part for $60.00 per unit. In 2015, 100,000 parts were produced and 75,000 units were sold. Other information for the year includes:
$\begin{array}{ll}\text { Direct materials } & \$ 20.00 \text { per unit } \\\text { Direct manufacturing labor } & \$ 4.00 \text { per unit } \\\text { Variable manufacturing costs } & \$ 1.00 \text { per unit } \\\text { Sales commissions } & \$ 6.00 \text { per part } \\\text { Fixed manufacturing costs } & \$ 750,000 \text { per year } \\\text { Administrative expenses all fixed } & \$ 270,000 \text { per year }\end{array}$
-What is the inventoriable cost per unit using absorption costing?

A) $25.00
B) $31.00
C) $32.50
D) $38.50