Olds Inc., which produces a single product, has provided the following data for its most recent month of operations: Number of units produced 10,300 Variable costs per unit: Direct materials $90 Direct labor $71 Variable manufacturing overhead $4 Variable selling and administrative expenses $12 Fixed costs: Fixed manufacturing overhead $360,500 Fixed selling and administrative expenses $813,700 There were no beginning or ending inventories. The absorption costing unit product cost was: $165 $291 $161 $200