Bartelt Inc., which produces a single product, has provided the following data for its most recent month of operations: 1,000 Number of units produced Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expenses Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expenses $ 31,000 $ 69,000 There were no beginning or ending Inventories. The absorption costing unit product cost was O O O O $207 per unit $97 per unit $99 per unit $130 per unit