Crane Manufacturing uses job order costing for its production of MP$3$ players. The cost incurred for the current year for the production of the MP$3$ players totaled $$36000$ of materials, $$30000$ of direct labor costs, and $$28000$ of manufacturing overhead applied. The company ships all goods as soon as they are completed which results in no finished goods inventory on hand at the end of any year. Beginning work in process totaled $$34000,$ and the ending balance is $$30000.$ During the year the company completed production for $1000$ MP$3$ players. What is the cost per unit for each MP$3$ player?

$$98.$

$$90.$

$$94.$

$$128.$