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

Number of units produced	6,900
Variable costs per unit:
Direct materials	$51
Direct labor	$45
Variable manufacturing overhead	$4
Variable selling and administrative expenses	$7
Fixed costs:
Fixed manufacturing overhead	$227,700
Fixed selling and administrative expenses	$531,300

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

$96 $133 $100 $217