Assume the following for Smart Touch Learning for the year ended December 31, Year 3: Total units produced = 5,000; Sales Revenue = $850,000: Cost of goods manufactured-$700,000; Finished Goods Inventory = $40,000. Calculate the unit product cost for the period. (Round your answers to the nearest whole dollar.) 0 A. $140 per unit O B. $170 per unit O C. $8 per unit O D. $30 per unit