Crystal Pools, Inc. has provided the following information for the year. 6,000 S800 S30 $45 Units produced Sales price Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable seing and administration costs Fixed selling and administration costs units per unit per unit per unit per unit per year per unit per year $420,000 $70 $210,000 What is the unit product cost using absorption costing? $100 $145 $75 $170 OA. OB. C. OD