A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: What is the absorption costing unit product cost for the month?

		$102
		$130
		$97
		$125

Units in beginning inventory Units produced Units sold Units in ending inventory 6,700 6,500 200 Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense $47 $44 S6 S5 Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense $187,600 $71,500