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 8,000

Units sold 7,500

Units in ending inventory 500

Variable cost per unit:

Direct materials $ 32

Direct labor $ 41

Variable manufacturing overhead $ 6

Variable selling and administrative $ 4

Fixed costs:

Fixed manufacturing overhead $ 91,000

Fixed selling and administrative $ 80,500

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

A. $94.38 per unit

B. $79.00 per unit

C. $83.00 per unit

D. $90.38 per unit