Mentor Corp. has provided the following information for the current year: Units produced Sale price Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative costs Fixed selling and administrative costs 3,500 units 200 per unit 70 per unit 55 per unit $ 20 per unit $350,000 per year $ 30 per unit $ 150,000 per year Calculate the unit product cost using absorption costing. Multiple Choice $245 0 $275 0 $55 0 $145