Walsh Inc, which produces a single product, has provided the following data for its most recent month of operations: Number of units produced Variable costs per unit: 8,000 Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense $ 2 Fixed costs Fixed manufacturing overhead Fixed selling and administrative expense $ 448,000 S 37 S56 312,000 There were no beginning or ending inventories. The absorption costing unit product cost was: Select one: a. $194 per unit b. $97 per unit c. S93 per unit d. $136 per unit