Stosho Company
Stosho Company Incurred the Following Costs in Manufacturing

Stosho Company
Stosho Company incurred the following costs in manufacturing desk calculators: $$\begin{array} { l r } \text { Direct materials } & \$ 28 \\\text { Indirect materials (variable) } & 8 \\\text { Direct labour } & 16 \\\text { Indirect labour (variable) } & 12 \\\text { Other variable manufacturing overhead } & 20 \\\text { Fixed manufacturing overhead } & 56 \\\text { Variable selling expenses } & 40 \\\text { Fixed selling expenses } & 28\end{array}$$ During the period, the company produced and sold 2,000 units.
-Refer to Stosho Company. What is the inventory cost per unit using the absorption costing method?

A) $32
B) $84
C) $104
D) $140