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

Number of units produced each year		7,000
Variable costs per unit:
Direct materials	$	51
Direct labor	$	12
Variable manufacturing overhead	$	2
Variable selling and administrative expense	$	5
Fixed costs per year:
Fixed manufacturing overhead	$	441,000
Fixed selling and administrative expense	$	112,000

The absorption costing unit product cost is:

a. $149 per unit

b. $65 per unit

c. $63 per unit

d. $128 per unit