A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: 0 7,300 7,200 100 Units in beginning inventory Units produced Units sold Units in ending inventory Variable costs per unit Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative, Fixed costs: Fixed manufacturing overhead Fixed selling and administrative $29 $49 $5 $4 $94,900 $79,200 What is the absorption costing unit product cost for the month? OA. 596 per unit OB. $87 per unit OC. $83 per unit OD. $100 per unit