E-trax, Inc. has provided the following financial information for the year:

Finished Goods Inventory:
Beginning balance, in units	610
Units produced	2,800
Units sold	2,900
Ending balance, in units	510
Production costs:
Variable manufacturing costs per unit	$50
Total fixed manufacturing costs	$42,000

What is the unit product cost for the year using absorption costing?

$65

$64

$82

$119