Andrew Company Provided the Following Information Regarding Its One and Only

Multiple Choice

Andrew Company provided the following information regarding its one and only product -skateboards. $$\begin{array} { l l } \text { Direct materials used } & \$ 350,000 \\\text { Direct labor } & 170,000 \\\text { Fixed overhead } & 80,000 \\\text { Variable overhead } & 20,000 \\\text { Variable selling and administrative } & 90,000 \\\text { Units produced and sold } & 40,000\end{array}$$ The manufacturing cost per unit by using the absorption approach is:

A) $14.75
B) $13.50
C) $15.50
D) $13.00