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... 6,700 Units sold... 6,500 Units in ending inventory... 200 Variable costs per unit: Direct materials... $47 Direct labor... $44 Variable manufacturing overhead... $6 Variable selling and administrative... $5 Fixed costs: Fixed manufacturing overhead... $187,600 Fixed selling and administrative.. $71,500 What is the absorption costing unit product cost for the month? $120 $130 $90