Aaker Corporation, which has only one product, has provided the following data concerning its most recent month of operations:

Selling price $254 Units in beginning inventory 0 Units produced 7,800 Units sold 6,950 Units in ending inventory 850 Variable costs per unit: Direct materials $59 Direct labor $88 Variable manufacturing overhead $26 Variable selling and administrative $26 Fixed costs: Fixed manufacturing overhead $265,200 Fixed selling and administrative $187,650

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

$207 per unit

$199 per unit

$233 per unit

$173 per unit