Question 14 4 pts Aqua Primavera, Inc. has provided the following information for the year. Units produced 20,000 units Sales price $500 per unit Direct materials $45 per unit Direct labor $30 per unit $55 per unit Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administration costs $480,000 per year $75 per unit $300,000 per year Fixed selling and administration costs What is the unit product cost using absorption costing? $178 $205 O $154 O $130