Taffy Corp. incurred the following costs during the year:

Direct materials	$23.50 per unit
Direct labor	$14.40 per unit
Variable manufacturing overhead	$17.70 per unit
Variable selling and administrative costs	$11.20 per unit
Fixed manufacturing overhead	$83,600
Fixed selling and administrative costs	$20,900

The company produced 4,400 units and sold 3,400 units. Determine the manufacturing cost per unit under absorption costing.

		$90.55
		$80.19
		$74.60
		$79.35