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

Selling price	$ 90
Units in beginning inventory	0
Units produced	3,400
Units sold	3,000
Units in ending inventory	400

Variable costs per unit:
Direct materials	$ 21
Direct labor	$ 38
Variable manufacturing overhead	$ 6
Variable selling and administrative expense	$ 4
Fixed costs:
Fixed manufacturing overhead	$ 5 4,400
Fixed selling and administrative expense	$ 3,000

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

Multiple Choice

• $81 per unit

• $65 per unit

• $85 per unit

• $69 per unit