Under absorption costing, a company had the following unit costs when 13,500 units were produced. $11.25 per Direct labor unit $11.75 per Direct material unit $9.50 per Variable overhead unit $13.00 per Fixed overhead ($175,500/ 13,500 units) unit $45.50 per Total production cost unit Compute the total production cost per unit under absorption costing if 87,750 units had been produced. O $45.50 O $35.50 O $34.50 O $32.50 $23.00