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

Number of units produced	5,900
Variable costs per unit:
Direct materials	$66
Direct labor	$60
Variable manufacturing overhead	$7
Variable selling and administrative expense	$15
Fixed costs:
Fixed manufacturing overhead	$200,600
Fixed selling and administrative expense	$454,300

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

$126 per unit

$167 per unit

$133 per unit

$259 per unit