During 2021, Company M produced 800 units and sold 750 units at $200 each. Company M also incurred the following costs:

Direct Materials	$10/unit	Variable Selling and Administrative	$6/unit
Direct Labor	$24/unit	Fixed Overhead	$33,000
Variable Overhead	$14/unit	Fixed Selling and Administrative	$15,000

What is the unit product cost using Absorption Costing?

• A.

  $89.25

• B.

  $48

• C.

  $54

• D.

  $92