Schultz, Inc. reports the following information: Units produced 530 units Units sold 530 units Sales price $ 170 per unit Direct materials $ 33 per unit Direct labor $ 20 per unit Variable manufacturing overhead $ 11 per unit Fixed manufacturing overhead $ 4 comma 240 per year Variable selling and administrative costs $ 1 per unit Fixed selling and administrative costs $ 10 comma 100 per year What is the unit product cost using absorption costing