10 A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations Units in beginning inventory.... Units produced Units sold Units in ending inventory 6,700 6,500 200 Variable costs per unit S47 $44 S6 S5 Direct materials Direct labor Variable manufacturing overhead. Variable selling and administrative Fixed costs Fixed manufacturing overhead Fixed selling and administrative $187,600 $71,500 What is the absorption costing unit product cost for the month? A. $102 B. $130 C. S97 D. $125