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

Number of units produced	10,900
Variable costs per unit:
Direct materials	$51
Direct labor	$50
Variable manufacturing overhead	$5
Variable selling and administrative expense	$9
Fixed costs:
Fixed manufacturing overhead	$359,700
Fixed selling and administrative expense	$817,500

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

A-$101 per unit

B-$139 per unit

C-$106 per unit

D-$223 per unit