Groovelex Inc. has collected the following data for the current year:

Beginning inventory

50 units

Units produced

550 units

Units sold

600 units

Sale price

$120 per unit

Direct materials

$25 per unit

Direct labor

$12 per unit

Variable manufacturing overhead

$13per unit

Fixed manufacturing overhead

$16,500 per year

Variable selling and administrative costs

$6 per unit

Fixed selling and administrative costs

$12,500 per year

1)What is the unit product cost for the current year using absorption costing?