Union Company reported the following information about the production and sale of its only product during the first month of operations:

Selling price per unit $225.00

Sales $315,000

Direct materials used $160,000

Direct labor $100,000

Variable factory overhead $60,000

Fixed factory overhead $80,000

Variable selling and administrative expenses $20,000

Fixed selling and administrative expenses $30,000

Production volume variance 0

Ending inventory, Direct Materials 0

Ending inventory, Work-in-process 0

Ending inventory, Finished Goods 600 units

Under absorption costing, what is the product cost per unit?

A) $130.00

B) $160.00

C) $200.00

D) $225.00

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