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: $$\begin{array} { | l | r | } \hline \text { Direct materials per unit } & \$ 18 \\\hline \text { Direct labor per unit } & \$ 9 \\\hline \text { Variable overhead per unit } & \$ 5 \\\hline \text { Total fixed manufacturing } & \\\text { pverhead } & \$ 50,000\\ \hline\text { Total selling and administrative } &\$ 78,000\\\hline\end{array}$$ Adara's product cost per unit under absorption costing is

A) $42
B) $32
C) $49
D) $58