REM, Inc. reports the following information: Units produced 500 units Units sold 400 units per unit Sales price $160 Direct materials $30 per unit per unit per unit Direct labor $15 Variable manufacturing overhead $10 Fixed manufacturing overhead $20,000 per year Variable selling and administrative costs $5 Fixed selling and administrative costs $10,000 per year per unit What is the unit product cost using absorption costing? O none of these choices O $105 O $55 O $60 O $95