Ralph Corporation Has Computed the Following Unit Costs for the Year

Multiple Choice

Ralph Corporation has computed the following unit costs for the year just ended: $\begin{array} { | l | c | } \hline \text { Direct material used } & \$ 21 \\\hline \text { Direct labour } & 27 \\\hline \text { Variable manufacturing overhead } & 31 \\\hline \text { Fixed manufacturing overhead } & 33 \\\hline \text { Variable selling and administrative cost } & 15 \\\hline \text { Fixed selling and administrative cost } & 37 \\\hline\end{array}$ Under absorption costing, each unit of the company's inventory would be carried at:

A) $46.
B) $52.
C) $112.
D) $127.
E) 164.