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 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?

$74 per unit

$89 per unit

$69 per unit

$84 per unit