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

Number of units produced		6,900
Variable costs per unit:
Direct materials	$	51
Direct labor	$	45
Variable manufacturing overhead	$	4
Variable selling and administrative expenses	$	7
Fixed costs:
Fixed manufacturing overhead	$	227,700
Fixed selling and administrative expenses	$	531,300

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

$96 per unit

$133 per unit

$100 per unit

$217 per unit