Damp Company incurred the following costs while producing 425 units: direct materials, $9 per unit; direct labor, $29 per unit; variable manufacturing overhead, $11 per unit; total fixed manufacturing overhead costs, $5,950; variable selling and administrative costs, $12 per unit; total fixed selling and administrative costs, $3,400. There are no beginning inventories. What is the unit product cost using absorption costing?

A.$49 per unit

B.$83 per unit

C.$61 per unit

D. $63 per unit