(C) The functional unit for the absorption of digested food is the $Villi$. $Villi$ are small,finger-like projections found on the inner wall of the s

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(C) The functional unit for the absorption of digested food is the $Villi$. $Villi$ are small,finger-like projections found on the inner wall of the small intestine. They significantly increase the surface area for the absorption of nutrients from the digested food into the bloodstream.