Farron Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price....................................... $92 Units in beginning inventory................ 0 Units produced.................................. 8, 700 Units sold.......................................... 8, 300 Units in ending inventory.................... 400 Variable costs per unit: Direct materials.............................. $13 Direct labor..................................... $55 Variable manufacturing overhead ... $1 Variable selling and administrative... $5 Fixed costs: Fixed manufacturing overhead ........$130, 500 Fixed selling and administrative ......$8, 300 What is the unit product cost for the month under absorption costing? $89 per unit $74 per unit $84 per unit $69 per unit