Vista Company reports the following information.

$\backslash$table$[[$Direct materials,$$20$ per unit$],[$Direct labor,$$40$ per unit$],[$Variable overhead,$$20$ per unit$],[$Fixed overhead,$$320,000$ per year$],[$Units produced,$20,000$ units$]]$

Compute its product cost per unit under absorption costing$-$

Multiple Choice

$$98.$

$$96.$

$$80.$

$$106.$