Mentor Corp. has provided the following information for the current year
Units produced....................................................................................3,500 units
Sale price.........................................................................................$200 per unit
Direct materials...................................................................................$70per unit
Direct labor.......................................................................................$55 per unit
Variable manufacturing overhead..............................................................$20 per unit
Fixed manufacturing overhead...........................................................$350,000 per unit
Variable selling and administrative costs......................................................$30 per unit
Fixed selling and administrative costs................................................$150, 000 per year
Calculate the unit product cost using absorption costing
A. $245
B. $275
C. $55
D. $145