Flores SARL manufactures a single product that it sells for $$379$ per unit. The company had the following cost structure thsi year:

Variable Manufacturing Cost per unit: $$89$

Variable Selling and Administrative cost per unit: $$43$

Fixed Manufacturing Cost, Total: $$5,162,000$

Fixed Selling and Administrative Costs, Total: $$2,916,000$

There were no units in beginning inventory. During the year, $68,000$ units were produced and $59,000$ units were sold.

Under absorption costing, the unit product cost is:

Select one:

A$.$ $$164\mathrm{.}91$

B$.$ $$250\mathrm{.}79$

C$.$ $$219\mathrm{.}49$

D$.$ $$268\mathrm{.}92$

E$.$ $$92\mathrm{.}42$