Olds Inc., which produces a single product, has provided the following data for its most recent month of operations:

Number of units produced	1,100
Variable costs per unit:
Direct materials	$56
Direct labor	$49
Variable manufacturing overhead	$7
Variable selling and administrative expense	$8
Fixed costs:
Fixed manufacturing overhead	$42,900
Fixed selling and administrative expense	$81,400

There were no beginning or ending inventories. The absorption costing unit product cost was:

$151 per unit

$112 per unit

$105 per unit

$233 per unit