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 8,400 7,750 650 Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative Fixed costs: Fixed manufacturing overhead Fixed selling and administrative $40 $38 $16 $15 $201,600 $81,400 What is the absorption costing unit product cost for the month? Multiple Choice $118 per unit O $94 per unit What is the absorption costing unit product cost for the month? Multiple Choice $118 per unit $94 per unit O $109 per unit O $133 per unit