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

Number of units produced each year.............6,000

Variable costs per unit:

Direct materials.........$43

Direct Labor..............$13

Variable Manufacturing overhead..$5

Variable selling and administrative expense..$1

Fixed Costs per year:

Fixed manufacturing overhead.... $204,000

Fixed Selling and administrative expense....$138,000

The absorption costing unit product cost is:

A.$95

B.$119

C.$61

D.$56