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	8,700
Units sold	7,900
Units in ending inventory	800
Variable costs per unit:
Direct materials	$43
Direct labor	$35
Variable manufacturing overhead	$19
Variable selling and administrative	$18
Fixed costs:
Fixed manufacturing overhead	$234,900
Fixed selling and administrative	$82,000

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

$142 per unit

$115 per unit

$124 per unit

$97 per unit