Answer:
Unitary cost= $46.4 per unit
Explanation:
Giving the following information: 
Direct materials $9.60 per unit 
Direct labor $19.60 per unit 
Overhead costs for the year:
Variable overhead $9.60 per unit 
Fixed overhead $121,600 
Units produced 16,000 units
Under absorption costing, the fixed overhead is allocated to the cost of the product. Therefore, we need to calculate the unitary fixed overhead.
Unitary fixed overhead= 121,600/16,000= $7.6
Now, we can calculate the unitary cost of production:
Unitary cost= direct material + direct labor + total overhead
Unitary cost= 9.6 + 19.6 + 9.6 + 7.6= $46.4 per unit