Hayes Inc. provided the following information for the year 2015:

Beginning inventory	220 units
Units produced	870 units
Units sold	918 units
Selling price	$270/unit
Direct materials	$47/unit
Direct labor	$28/unit
Variable manufacturing overhead	$27/unit
Fixed manufacturing overhead	$38,280/yr
Variable selling/administrative costs	$20/unit
Fixed selling/administrative costs	$27,500/yr

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

$122

$102

$146

$144