Gangwer Corporation produces a single product and has the following cost structure:

Number of units produced each year	9,000
Variable costs per unit:
Direct materials	$58
Direct labor	$28
Variable manufacturing overhead	$20
Variable selling and administrative expense	$16
Fixed costs per year:
Fixed manufacturing overhead	$373,500
Fixed selling and administrative expense	$274,500

The absorption costing unit product cost is (Do not round your intermediate calculations.):

$147.5

$163.5

$41.5

$99.5