Last Year, Walsh Company Manufactured 25,000 Units and Sold 22,000

Last year, Walsh Company manufactured 25,000 units and sold 22,000 units. Production costs were as follows:
$\begin{array}{|l|r|}\hline \text { Direct materials } & \$ 100,000 \\\hline \text { Direct labour } & 75,000 \\\hline \text { Variable manufacturing overhead } & 50,000 \\\hline \text { Fixed manufacturing overhead } & 75,000 \\\hline\end{array}$ Total sales were $440,000, total variable selling and administrative expenses were $110,000, and total fixed selling and administrative expenses were $45,000. There was no beginning inventory. Assume that direct labour is a variable cost.


-Under absorption costing,what was the unit product cost?

A) $9.00.
B) $12.00.
C) $13.40.
D) $14.00.