A firm makes one product, and its unit selling price is $75$. The table lists the costs for sales and a production output of $8000$ units: direct costs $158\,000$, variable manufacturing overheads $74\,000$, fixed manufacturing overheads $80\,000$, variable selling overheads $20\,000$, and fixed administration overheads $100\,000$. If absorption costing is used, what is the gross profit per unit sold?
- A$21.00$
- B$36.00$
- C$43.50$
- D$46.00$