Tat Corporation produces a single product and has the following cost structure: Number of units produced each year Variable costs per unit: 7,000 $ 77 $ 89 Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense 02:27:49 Fixed costs: $532,000 Fixed manufacturing overhead Fixed selling and administrative expense $574,000 The unit product cost under absorption costing is Multiple Choice $247 per unit $166 per unit $332 per unit $171 per unit