Hayes Inc. provided the following information for the current year: Beginning inventory 180 units

Units produced 830 units

Units sold 876 units

Selling price $ 230 /unit

Direct materials $ 43 /unit

Direct labor $ 24 /unit

Variable manufacturing overhead $ 23 /unit

Fixed manufacturing overhead $ 33,200 /year

Variable selling/administrative costs $ 16 /unit

Fixed selling/administrative costs $ 23,500 /year

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

A) $90 B) $130 C) $126 D) $128 E) $106