Assume the following Information for a company that produced 10,000 units and sold 8,000 units during its first year of operations and produced 8,000 units and sold 10,000 units during its second year of operations: Per Year Selling price Direct materials Direct labor Variable manufacturing overhead Sales commission Fixed manufacturing overhead Per Unit $ 200 $ 84 $ 50 $ 12 $ 300,000 Using absorption costing, what is the unit product cost for units produced during the second year of operations? Multiple Choice $176.00 $146.00 $154.50 $183.50