Hatfield Corporation, which has only one product, has provided the following data concerning its most recent month of operations:

Selling price$209

Units in beginning inventory 0

Units produced 2,030

Units sold 1,650

Units in ending inventory 380

Variable costs per unit:

Direct materials$98

Direct labor$30

Variable manufacturing overhead$10

Variable selling and administrative$11

Fixed costs:

Fixed manufacturing overhead $34,510

Fixed selling and administrative$28,050

What is the total period cost for the month under the variable costing?

$34,510

$80,710

$46,200

$62,560

Khanam Corporation, which has only one product, has provided the following data concerning its most recent month of operations:

Selling price$143

Units in beginning inventory 0

Units produced 6,850

Units sold 6,550

Units in ending inventory 300

Variable costs per unit:

Direct materials $23

Direct labor $53

Variable manufacturing overhead $17

Variable selling and administrative $17

Fixed costs:Fixed manufacturing overhead $184,950Fixed selling and administrative $27,300

The company produces the same number of units every month, although the sales in units vary from month to month. The company's variable costs per unit and total fixed costs have been constant from month to month.

What is the unit product cost for the month under absorption costing?

$120 per unit

$93 per unit

$110 per unit

$137 per unit