Yoshihara Corporation produces a single product and has the following cost structure: Number of units produced each year is 4,000. Variable cost per unit for direct materials is $62, direct labor is $71, variable manufacturing overhead is $7 and variable selling and administrative expense is $6. Fixed costs for the year are fixed manufacturing overhead of $228,000 and fixed selling and administrative expense of $96,000. The absorption costing unit product cost is:

a. $140, b. $197, c. $133, d. $227