Gloria's Decorating Produces and Sells a Mantel Clock for $100

Multiple Choice

Gloria's Decorating produces and sells a mantel clock for $100 per unit. In 2015, 42,125 clocks were produced and 37,958 were sold. Other information for the year includes:
$\begin{array}{ll}\text { Direct materials } & \$ 40.00 \text { per unit } \\\text { Direct manufacturing labor } & \$ 5.00 \text { per unit } \\\text { Variable manufacturing costs } & \$ 7.50 \text { per unit } \\\text { Sales commissions } & \$ 12.50 \text { per part } \\\text { Fixed manufacturing costs } & \$ 62.50 \text { per unit } \\\text { Administrative expenses all fixed } & \$ 37.50 \text { per unit }\end{array}$
-What is the inventoriable cost per unit using absorption costing?

A) $45.00
B) $52.50
C) $115.00
D) $80.00