Artiaga. LLC manufactures a single product that had the following cost structure this year. Variable Manufacturing Cost per unit: $51 Variable Selling and Administrative cost per unit: $26 Fixed Manufacturing Cost Total: $1,770,000 Fixed Selling and Administrative Costs, Total: $781,000 They sold 25.000 units for $231 each during the year, and produced 33.000 units. What is the unit product cost under absorption costing? Select one: A $104,64 B. $154.30 C. 5179.04 D. 577.00 E. $121.80