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.):

$99.5

$41.5

$163.5

$147.5

Gangwer Corporation produces a slngle product and has the following cost structure: Number of unlts produced each year 9,000 riable costs per unit. $58 Direct materials Direct labor $20 Variable manufacturing overhead $16 Variable selling and administrative expense Fixed costs per year. $373,500 Fixed manufacturing overhead Fixed selling and administrative expense The absorption costing unit product cost Is (Do not round your Intermediate calculatlons.): O $99.5 O $41.5 O $163.5 O $147.5