Jean Peck's Furniture's manufactures tables for hospitality sector. It takes only bulk orders and each table is sold for $$300$ after negotiations. In the month of January, it manufactures $3,000$ tables and sells $2,250$ tables. Actual fixed costs are the same as the amount fixed costs budgeted for the month.

The following information is provided for the month of January:

Variable manufacturing costs $$120$ per unit

Fixed manufacturing costs $$90,000$ per month

Fixed Administrative expenses $$25,000$ per month

At the end of the month Jean Peck's Furniture's has an ending inventory of finished goods of $750$ units. The company also incurs a sales commission of $$10$ per unit.

What is the cost of goods sold per unit when using absorption costing?

Question $24$ options:

$$150$

$$120$

$$158$

$$128$