Design Corporation produces a single product and has the following cost structure:

Number of units produced each year

$7,000$

Variable costs per unit:

Direct materials

$$77$

Direct labor

$$89$

Variable manufacturing overhead

$$5$

Variable selling and administrative expense

$$3$

Fixed costs:

Fixed manufacturing overhead

$$608,000$

Fixed selling and administrative expense

$$574,000$

The unit product cost under absorption costing is:

Group of answer choices

a$\mathrm{.}247$

b$\mathrm{.}258$

c$\mathrm{.}340$

d$\mathrm{.}332$