Bonsai Company Incurred the Following Costs During the Past Year

Bonsai Company incurred the following costs during the past year when planned production and actual production each totaled 20,000 units: $\begin{array} { l r } \text { Direct materials used } & \$ 400,000 \\\text { Direct labour } & 320,000 \\\text { Variable manufacturing overhead } & 260,000 \\\text { Fixed manufacturing overhead } & 200,000 \\\text { Variable selling and administrative costs } & 80,000 \\\text { Fixed selling and administrative costs } & 70,000\end{array}$ The per-unit inventoriable cost for Bonsai under absorption costing is:

A) $36.00.
B) $40.00.
C) $49.00.
D) $59.00.
E) $66.50.