Santa Company Provided the Following Information Regarding Its Only Product--Skateboards

Multiple Choice

Santa Company provided the following information regarding its only product--skateboards. $$\begin{array} { l r } \text { Direct materials used } & \$ 450,000 \\\text { Direct labor } & 170,000 \\\text { Fixed overhead } & 80,000 \\\text { Variable overhead } & 20,000 \\\text { Variable selling and administrative } & 40,000 \\& \\\text { Units produced and sold } & 40,000\end{array}$$ The manufacturing cost per unit by using the absorption approach is _____.

A) $13.00
B) $13.50
C) $14.75
D) $18.00