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

Number of units produced	4,100
Variable costs per unit:
Direct materials	$90
Direct labor	$42
Variable manufacturing overhead	$3
Variable selling and administrative expense	$10
Fixed costs:
Fixed manufacturing overhead	$135,300
Fixed selling and administrative expense	$287,000

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

$168 per unit

$132 per unit

$135 per unit

$248 per unit