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

Selling Price: $105

Units in beginning Inventory: 500

Units produced 6,000

Units sold 6,100

Units in Ending inventory 400

Variable costs per unit:

direct materials $21

Direct labor $32

variable manufact. overhead $5

Variable sell & admin $4

Fixed costs:

Fixed man. overhead $174,000

Fixed sell & admin $85,400

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?

a. $91

b. $87

c. $62

d. $58