Toshi Company Incurred the Following Costs in Manufacturing Desk Calculators

Toshi Company incurred the following costs in manufacturing desk calculators: $\begin{array}{llr} \text { Direct materials} &\$14\\ \text { Indirect materials (variable) } &4\\ \text { Direct labour } &8\\ \text {Indirect labour (variable) } &6\\ \text { Other variable factory overhead } &10\\ \text { Fixed factory overhead} &28\\ \text { Variable selling expenses} &20\\ \text { Fixed selling expenses } &14\\\end{array}$
During the period,the company produced and sold 1,000 units.
What is the inventory cost per unit using absorption costing?

A) $32
B) $70
C) $84
D) $104