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

Number of units produced	6,400
Variable costs per unit:
Direct materials	$60
Direct labor	$54
Variable manufacturing overhead	$4
Variable selling and administrative expense	$17
Fixed costs:
Fixed manufacturing overhead	$236,800
Fixed selling and administrative expense	$492,800

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

$114 per unit

$118 per unit

$155 per unit

$249 per unit

29. Bartelt Inc., which produces a single product, has provided the following data for its most recent month of operations: 6,400 Number of units produced Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense $60 $54 $4 $17 $236,800 $492,800 There were no beginning or ending Inventories. The absorption costing unit product cost was: $114 per unit $118 per unit $155 per unit $249 per unit