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 7,300 0 Units sold 7,200 Units in ending inventory 100 $5 Variable costs per unit: Direct materials $29 Direct labor $49 Variable manufacturing overhead Variable selling and administrative $4 Fixed costs: Fixed manufacturing overhead $94.900 Fixed selling and administrative $79,200 What is the absorption costing unit product cost for the month when the 7,300 units are produced? DA 596 per unit B. $83 per unit C. 587 per unit D. $100 per unit