Gallipeau Inc., which produces a single product, has provided the following data for its most recent month of operations: Number of units produced each year.................................................. 1,000

variable costs per unit:

Direct Materials................................................................................................ $79

Direct Labor...................................................................................................... $71

Variable manufacturing overhead....................................................................... $1

Variable selling and administrative expense....................................................... $2

Fixed costs per year:

Fixed manufacturing overhead.................................................................. $68,000

Fixed manufacturing overhead.................................................................. $79,000

There were no beginning or ending inventories. The absorption costing unit product cost was:

A: $212

B. $151

C. $150

D. $300