Ragins Corporation produces a single product and has the following cost structure:

Number of units produced			1,000
Variable costs per unit
Direct materials			85
Direct labor			69
Variable manufacturing overhead			5
Variable selling and administative			6
Fixed Costs
Fixed manufacturing overhead			60,000
Fixed selling and administrative			27,000

The absorption costing unit product cost is:

A. $219 per unit

B. $154 per unit

C. $159 per unit

D. $252 per unit