Bonsai Company Incurred the Following Costs During the Past Year

Multiple Choice

Bonsai Company incurred the following costs during the past year when planned production and actual production each totaled 20,000 units: $\begin{array} { l r } \text { Direct materials used } & \$ 400,000 \\\text { Direct labour } & 320,000 \\\text { Variable manufacturing overhead } & 260,000 \\\text { Fixed manufacturing overhead } & 200,000 \\\text { Variable selling and administrative costs } & 80,000 \\\text { Fixed selling and administrative costs } & 70,000\end{array}$ The per-unit inventoriable cost for Bonsai under absorption costing is:

A) $36.00.
B) $40.00.
C) $49.00.
D) $59.00.
E) $66.50.