Test: Unit 3 This Question: 2 pts Emerald Pools, Inc. has provided the following information for the year. Units produced 14.000 units Sales price $400 per unit Direct materials $45 per unit Direct labor $20 per unit Variable manufacturing overhead $65 per unit Fixed manufacturing overhead $500.000 per year Variable selling and administration costs $85 per unit Fixed selling and administration costs $270,000 per year What is the unit product cost using absorption costing? (Round any intermediate calculations and your final answer to the nearest dollar O A $130 O B. $65 OC. S166 D. $150