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	6,250
Units sold	6,000
Units in ending inventory	250
Variable cost per unit:
Direct materials	$ 30
Direct labor	$ 35
Variable manufacturing overhead	$ 12
Variable selling and administrative	$ 4
Fixed costs:
Fixed manufacturing overhead	$ 81,000
Fixed selling and administrative	$ 67,000

What is the absorption costing unit product cost for the month (rounded to the nearest dollar)?

	A.	$89.96 per unit
	B.	$93.96 per unit
	C.	$81.00 per unit
	D.	$77.00 per unit