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	7,300
Units sold	7,200
Units in ending inventory	100
Variable costs per unit:
Direct materials	$29
Direct labor	$49
Variable manufacturing overhead	$5
Variable selling and administrative	$4
Fixed costs:
Fixed manufacturing overhead	$94,900
Fixed selling and administrative	$79,200

What is the absorption costing unit product cost for the month?

$96 per unit

$87 per unit

$83 per unit

$100 per unit