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Cool Sky reports the following for its first year of operations. The company produced $46,000$ units and sold $38,000$ units at a price of $$120$ per unit.$$48$ per unit$$18$ per unit$$6$ per unit$$460,000$ per year$$11$ per unit$$115,000$ per year$1$a$.$ Assume the company uses absorption costing. Determine its total product cost per unit.

$\backslash$table$[[$Per unit product cost using:,Absorption costing$],[,],[,],[,],[,],[$Total product cost per unit,$]]$