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 4,000 Units sold 3,500 Units in ending inventory 500 Variable cost per unit: Direct materials $41 Direct labor $43 Variable mfg overhead Variable selling and admin $8 $5 Fixed costs: Fixed mfg overhead $92,000 Fixed selling and admin $40,000 What is the absorption costing unit product cost for the month? $115 per unit $92 per unit $130 per unit $97 per unit