Shore Company Reports the Following Information Regarding Its Production Cost

Multiple Choice

Shore Company reports the following information regarding its production cost.
$\begin{array}{ll}\text { Units produced } & 28,000 \text { units } \\\text { Direct labor } & \$ 23 \text { per unit } \\\text { Direct materials } & \$ 24 \text { per unit } \\\text { Variable overhead } & \$ 280,000 \mathrm{in} \text { total } \\\text { Fixed overhead } & \$ 94,920 \mathrm{in} \text { total }\end{array}$

Compute production cost per unit under absorption costing.

A) $57.00
B) $60.39
C) $47.00
D) $23.00
E) $24.00