Assume the following information for a company that produced and sold 10,000 units during its first year of operations:

	Per Unit					Per Year
Selling price		$	200
Direct materials		$	82
Direct labor		$	50
Variable manufacturing overhead		$	10
Fixed manufacturing overhead						$	300,000

Using absorption costing, what is the companys unit product cost?

Group of answer choices

$132

$172

$142

$162