7. A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: Units produced... Units sold 7,300 7,200 100 Variable costs per unit $29 $49 $5 $4 Direct materials Variable manufacturing overhead Variable selling and administrative.. Fixed costs $94,900 $79,200 Fixed selling and administrative What is the absorption costing unit product cost for the month? O $96 per unit $83 per unit $87 per unit $100 per unit