$9)$ Action Jackson LLC makes one product and has provided the following information:

a$.$ Each unit of finished goods requires $5$ pounds of raw materials. The raw materials cost $$4\mathrm{.}00$ per pound.

b$.1800$ units were produced.

c$.$ The direct labor wage rate is $$25\mathrm{.}00$ per hour. Each unit of finished goods requires $3$ direct labor$-$hours.

d$.$ Manufacturing overhead is entirely variable and is $$3\mathrm{.}00$ per machine hour.

e$.$ The variable selling and administrative expense per unit sold is $$3\mathrm{.}80.$ The fixed selling and administrative expense per month is $$50,000.$

f$.$ Machine hours were $9,000$ for the units produced.

The unit product cost is closest to:

A$)$ $$95$

B$)$ $$110$

C$)$ $$98$

D$)$ $$99$