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

selling price	151
units in beginning inventory	0
units produced	6950
units sold	6650
unites in ending inventory	300
variable cost per unit:
direct materials	25
direct labor	55
variable manufacturing overhead	19
variable selling and administrative	19
fixed costs
fixed manufactiring overhead	187,650
fixed selling and administrative	27,900

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?

$126 per unit

$99 per unit

$118 per unit

$145 per unit