Paula Corporation reports the following for this month:

The beginning inventory is $30$ units. It produces $140$ units during this month. And $150$ units are sold at $$3,000$ each. The budgeted level of production used to calculate the budgeted fixed manufacturing cost per unit is $200$ units, the same every month.

Variable costs: manufacturing cost per unit $=$$$100$; the operating cost per unit $=$$$20$

Total Fixed costs: budgeted manufacturing costs $=$$$7,000$; operating costs $=$ $$36,000$

How much is the unit product cost if the company uses absorption costing?

$$100$

$$120$

$$150$

$$335$

$$315$

$$135$