Bartelt Inc., which produces a single product, has provided the following data for its most recent month of operations:

Number of units produced	8,000
Variable costs per unit:
Direct materials	$40
Direct labor	$77
Variable manufacturing overhead	$8
Variable selling and administrative expense	$7
Fixed costs:
Fixed manufacturing overhead	$464,000
Fixed selling and administrative expense	$448,000

There were no beginning or ending inventories. The absorption costing unit product cost was:

a.		$125 per unit
b.		$246 per unit
c.		$117 per unit

d. $183 per unit