45) Groovelex, Inc. has collected the following data for the current year:

Beginning Finished Goods Inventory	60	units
Units produced	560	units
Units sold	620	units
Sales price	$170	per unit
Direct materials	$40	per unit
Direct labor	$13	per unit
Variable manufacturing overhead	$14	per unit
Fixed manufacturing overhead	$19,500	per unit
Variable selling and administrative costs	$6	per unit
Fixed selling and administrative costs	$12,500	per unit

What is the unit product cost using absorption costing? (Round your answer to the nearest cent.)

A) $61.82 B) $67.00

C) $101.82 D) $130.14