Granger Corp. produces a single product and has the following cost structure:

Number of units produced each year	6000
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 Admin expense	$138,000

The absorption costing unit product cost is:

1. $56

2. $95

3. $119

4. $61