PCO Pte Ltd$.$ sold $26,000$ units of their only product during the year, while they produced $32,000$ units. Their cost structure was:

Variable Manufacturing Cost per unit: $$123$

Variable Selling and Administrative cost per unit: $$64$

Fixed Manufacturing Cost, Total: $$3,458,000$

Fixed Selling and Administrative Costs, Total: $$2,059,000$

The sales price was $$534$ and this was their first year of operations. Using absorption costing, the product cost per unit is:

Select one:

A$.$ $$231\mathrm{.}06$

B$.$ $$295\mathrm{.}06$

C$.$ $$143\mathrm{.}19$

D$.$ $$320\mathrm{.}00$

E$.$ $$399\mathrm{.}19$