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

Selling price	$155
Units in beginning inventory	0
Units produced	7,000
Units sold	6,700
Units in ending inventory	300
Variable costs per unit:
Direct materials	$26
Direct labor	$56
Variable manufacturing overhead	$20
Variable selling and administrative	$20
Fixed costs:
Fixed manufacturing overhead	$189,000
Fixed selling and administrative	$28,200

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?

$129 per unit

$102 per unit

$122 per unit

$149 per unit