Abbitt Company, which has only one product, has provided the following data concerning its most recent month of operations: Selling price.. $142 0 Units in beginning inventory. Units produced Units sold.. 2,500 2,300 Units in ending inventory. 200 Variable costs per unit: Direct materials. Direct labor.. $22 $57 $1 Variable manufacturing overhead. Variable selling and administrative. $6 ********** Fixed costs: Fixed manufacturing overhead... Fixed selling and administrative $82,500 $41,400 What is the unit product cost for the month under absorption costing? $86 $119 $113 $80