A manufacturing company that produces a single product has provided the following data conceming its most recent month of operations:

$\backslash$table$[[$Dnit it beginning ievmiary,,$0],[$theits probuced,,$2,350],[$theobs sold,,$1\mathrm{.}600],[$Whits in ending invenlory,,o$],[$Varistle costs per unit.$],[$Direct materials,$5,51],[$Dirnct laber,$3,48],[$Variable masufacturing overthesd,$s,8],[$Variable selling and administrative expense,$s,10],[$Fioed costs.$],[$Fixed manufactaring overtiead,$5,47,000],[$Fixed selling and administrative expense,$5,20\mathrm{.}300]]$

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

$$151$

$$149$

$$107$

$$127$

Fieset Anwwer

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