A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: 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 expense Fixed costs: Fixed manufacturing overhead 0 2,900 2,600 300 S 49 $ 58 $ 6 $ 11 $ 55,100 Fixed selling and administrative expense What is the absorption costing unit product cost for the month? $ 18,200 Oa. $113 per unit Ob. $143 per unit Oc $132 per unit Od. $124 per unit