Tipton, Inc. reports the following information $($assume no beginning inventory$)$:

$\backslash$table$[[$Units produced,$2,700$ units$],[$Units sold,$2,500$ units$],[$Sales price,$$300$ per unit$],[$Direct materials,$$79$ per unit$],[$Direct labor,$$24$ per unit$],[$Variable manufacturing overhead,$$13$ per unit$],[$Fixed manufacturing overhead,$$16,200$ per year$],[$Variable selling and administrative costs,$$4$ per unit$],[$Fixed selling and administrative costs,$$10,300$ per year$]]$

What is the unit product cost using absorption costing?

A$.$ $$116$

B$.$ $$122$

C$.$ $$120$

D$.$ $$126$