Abe Company, which has only one product, has provided the most recent month of operations: 9. following data concerning its Selling price. $126 Units in beginning inventory. Units produced. Units sold. Units in ending inventory 8,700 8,400 300 Variable costs per unit: Direct materials Direct labor. Variable manufacturing overhead.. Variable selling and administrative.. $30 $48 $3 $7 Fixed costs: Fixed manufacturing overhead. Fixed selling and administrative.. $156,600 $151,200 What is the unit product cost for the month under absorption costing? A. $88 B. $99 C. $81 D. $106