Kullee Corporation produces a single product and has the following cost structure: 7,000 $ Budgeted number of units produced each year Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs per year: Fixed manufacturing overhead Fixed selling and administrative expense A A A A 51 12 2 5 $441,000 $ 112,000 The absorption costing unit product cost is: $63 per unit $149 per unit O $65 per unit $128 per unit