Aaker Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price... $99 6,300 6,000 300 Units in ending inventory... Variable costs per unit: Direct materials Direct labor.. Variable manufacturing overhead Variable selling and administrative.. $12 $42 $6 $6 Fixed costs: Fixed manufacturing overhead. Fixed selling and administrative. $170,100 $24,000 What is the unit product cost for the month under absorption costing? $87 per unit $60 per unit $66 per unit $93 per unit