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

Number of units produced4,100Variable costs per unit:Direct materials$90Direct labor$42Variable manufacturing overhead$3Variable selling and administrative expense$10Fixed costs:Fixed manufacturing overhead$135,300Fixed selling and administrative expense$287,000

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

$132 per unit

$168 per unit

$135 per unit

$248 per unit