A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: Units in beginning inventory 0 Units produced 7,800 Units sold 7,600 Units in ending inventory 200 Variable costs per unit: Direct materials $44 Direct labor $46 Variable manufacturing overhead $9 Variable selling and administrative $8 Fixed costs: Fixed manufacturing overhead $261,300 Fixed selling and administrative $85,800 What is the absorption costing unit product cost for the month? (Round your intermediate calculations to whole dollar value.) $107 $133 $99 $141