19. Emerald Pools, Inc. has provided the following information for the year. 14,000 units Units produced Sales price Direct materials Direct labor Variable manufacturing overhead $700 per unit $25 per unit $45 per unit $50 per unit Fixed manufacturing overhead $470,000 pe Variable selling and administration r year costs selling and administration administration590 r unit sts $260,000 per year What is the unit product cost using absorption costing? (Round any intermediate alculations and your final answer to the nearest dollar.) $70 $154 $160 120