Erie Company Manufactures a Single Product There Were No Units in Inventory at the Beginning of for the Year

Erie Company manufactures a single product. Assume the following data for the year just completed:
$\begin{array}{|l|r|}\hline \text { Variable costs per unit: } & \\\hline \text { Manufacturing } & \$ 5 \\\hline \text { Selling and administrative } & \$ 8 \\\hline \text { Fixed costs in total } & \\\hline \text { Manufacturing } & \$ 60,000\\\hline \text { Selling and administrative } & \$ 82,500 \\\hline\end{array}$
There were no units in inventory at the beginning of the year. During the year, 30,000 units were produced and 25,000 units were sold. Each unit sells for $\$ 35$ .
-Under absorption costing,what was the unit product cost? Do not round intermediate calculations.

A) $8.00.
B) $10.75.
C) $13.00
D) $17.75.