Eztas SARL manufactures a single product that it sells for $311 per unit. The company had the following cost structure thsi year: Variable Manufacturing Cost per unit: $72 Variable Selling and Administrative cost per unit: $35 Fixed Manufacturing Cost, Total: $4,221,000 Fixed Selling and Administrative Costs, Total: $2,298,000 There were no units in beginning inventory. During the year, 62,000 units were produced and 54,000 units were sold. Under absorption costing, the unit product cost is: Select one: O A. $140.08 O B. $212.15 O C. $77.56 O D. $227.72 O E. $175.08