Peta Pte Ltd$.$ manufactures a single product. During the year, $53,000$ units were sold for $$758,$ while $60,000$ units were produced. Their cost structure was:

Variable Manufacturing Cost per unit: $$186$

Variable Selling and Administrative cost per unit: $$83$

Fixed Manufacturing Cost, Total: $$8,904,000$

Fixed Selling and Administrative Costs, Total: $$5,575,000$

What is the product cost per unit under absorption costing?

Question $1$Select one:

A$.$

$$334\mathrm{.}40$

B$.$

$$188\mathrm{.}19$

C$.$

$$510\mathrm{.}32$

D$.$

$$542\mathrm{.}19$

E$.$

$$269\mathrm{.}00$