Quates Corporation produces a single product and has the following cost structure: Number of units produced each year 3,000 Variable costs per unit: Direct materials $ 27 Direct labor $ 96 Variable manufacturing overhead $ 1 Variable selling and administrative expenses $ 4 Fixed costs: Fixed manufacturing overhead $ 219,000 Fixed selling and administrative expenses $ 153,000 Required: Compute the unit product cost under absorption costing. Select one: O a. 270 b. 182 O c. 150 O d. 197