Zaria Inc. provides the following cost information for producing 10,000 units of inventory during the current month:

Direct Material costs	$30,000
Direct labor costs	$55,000
Variable manufacturing overhead costs	$20,000
Fixed manufacturing overhead costs	$25,000
Variable Selling and Administrative expenses	$15,000
Fixed Selling and Administrative expenses	$10,000

The product costs per unit under absorption costing would be:

$10.50 per unit

$15.50 per unit

$13 per unit

$12 per unit