Comet Canisters, Inc. has collected the following data for the current year: Beginning Finished Goods Inventory Units produced Units sold Sales price 60 units 500 units 560 units $170 per unit Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative costs Fixed selling and administrative costs $11 per unit $17 per unit $11 per unit $15,000 per year $7 per unit $13,000 per year What is the unit product cost using absorption costing? (Round your answer to the nearest cent.) OA. $69.00 OB. $102.00 OC. $39.00 OD. $58.00