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

Number of units produced	7,000
Variable costs per unit:
Direct materials	$87
Direct labor	$75
Variable manufacturing overhead	$5
Variable selling and administrative expense	$10
Fixed costs:
Fixed manufacturing overhead	$273,000
Fixed selling and administrative expense	$497,000

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

$162 per unit

$206 per unit

$167 per unit

$287 per unit