13) Jean Peck's Furniture manufactures tables for hospitality sector. It takes only bulk orders and each table is sold for $400 after negotiations. In the month of January, it manufactures 3,200 tables and sells 2,400 tables. Actual fixed costs are the same as the amount of fixed costs budgeted for the month. The following information is provided for the month of January: Variable manufacturing costs $130 per unit Fixed manufacturing costs $90,000 per month Fixed Administrative expenses$30,000 per month At the end of the month Jean Peck's Furniture has an ending inventory of finished goods of 800 units. The company also incurs a sales commission of $11 per unit. What is the cost of goods sold per unit when using absorption costing? A) $130.00 B) $101.87 C) $158.13 D) $169.13