Hi-Tech Manufactures Basic Cell Phones for Cell Phone Service Providers

Multiple Choice

Hi-Tech manufactures basic cell phones for cell phone service providers. Data for March and April's production follows:
Hi-Tech started March with 1,000 cell phones that had variable costs of $28.00 per phone and fixed manufacturing costs of $2.00 per phone. Hi-Tech uses a FIFO cost flow.
What is the absorption cost per cell phone for March and April production?

A) $31.00 in March and $32.00 in April
B) $32.00 in March and $33.00 in April
C) $30.50 in March and $32.00 in April
D) $33.00 in March and $34.00 in April