Mullee Corporation produces a single product and has the following cost structure:

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

The absorption costing unit product cost is:

a$.$ $$63$ per unit

b$.$ $$128$ per unit

c$.$ $$65$ per unit