Chloe, LLC manufactures a single product. During the year, 22,000 units were sold for $655, while 28,000 units were produced. Their cost structure was:

• Variable Manufacturing Cost per unit: $127
• Variable Selling and Administrative cost per unit: $69
• Fixed Manufacturing Cost, Total: $4,047,000
• Fixed Selling and Administrative Costs, Total: $1,940,000

What is the product cost per unit under absorption costing?

Select one:

A.$271.54

B.$379.95

C.$196.00

D.$409.82

E.$310.95