Bueno Company Provided the Following Information Regarding Its One and Only

Multiple Choice

Bueno Company provided the following information regarding its one and only product-ice skates. $\begin{array}{ll}\text { Direct materials used } & \$ 200,000 \\\text { Direct labor } & 80,000 \\\text { Fixed overhead } & 100,000 \\\text { Fixed s elling and administrative costs } & 150,000 \\\text { Variable overhe ad } & 20,000 \\\text { Variable selling and administrative } & 60,000 \\\text { Selling unit price } & 75 \\\text { Units produced and sold } & 10,000\end{array}$ is the manufacturing cost per unit if the absorption approach is used.

A) $28
B) $40
C) $36
D) $30