A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations:
| Units in beginning inventory | 0 |
| Units produced | 6,900 |
| Units sold | 6,700 |
| Units in ending inventory | 200 |
| Variable costs per unit: | |
| Direct materials | $49 |
| Direct labor | $44 |
| Variable manufacturing overhead | $8 |
| Variable selling and administrative | $7 |
| Fixed costs: | |
| Fixed manufacturing overhead | $200,100 |
| Fixed selling and administrative | $75,900 |
What is the absorption costing unit product cost for the month? (Round your intermediate calculations to whole dollar value.)
| $108 | |
| $101 | |
| $137 | |
| $130 |