Fast Track Auto produces and sells an auto part for $85 per unit. In 2017, 110,000 parts were produced and 90,000 units were sold. Other information for the year includes: Direct materials $23 per unit Direct manufacturing labor $6 per unit Variable manufacturing costs $1 per unit Sales commissions $6 per part Fixed manufacturing costs $790,000 per year Administrative expenses, all fixed $310,000 per year What is the inventoriable cost per unit using absorption costing