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

Number of units produced	4,600
Variable costs per unit:
Direct materials	$91
Direct labor	$85
Variable manufacturing overhead	$7
Variable selling and administrative expense	$10
Fixed costs:
Fixed manufacturing overhead	$161,000
Fixed selling and administrative expense	$326,600

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

$176 per unit

$218 per unit

$183 per unit

$299 per unit