Dorothy Products Sells Its Products for $40 Per Unit Calculate the Product Cost Per Unit Produced Using Absorption Costing

Dorothy Products sells its products for $40 per unit.Additional data for the month of April 2016 are as follows:
$$\begin{array} { | l | l | } \hline \text { Beginning inventory } & { 0 \text { units } } \\\hline \text { Units produced } & 15,000 \\\hline \text { Units sold } & 10,000 \\\hline \text { Ending inventory } & 2400 \\\hline \text { Direct materials } & \$ 5 \text { per unit } \\\hline \text { Direct labour } & \$ 4 \text { per unit } \\\hline \text { Variable manufacturing overhead } & \$ 16,000 \\\hline \text { Fixed manufacturing overhead } & \$ 20,000 \\\hline \text { Operating expenses } & \$ 33,000 \\\hline\end{array}$$
Calculate the product cost per unit produced using absorption costing.

A) $11.20 per unit
B) $11.40 per unit
C) $10.33 per unit
D) $9.00 per unit