Ingerson Ple, which has only one product, has provided the following data concerning its most recent month of operations: Units in beginning inventory 500 Units produced 6.000 Units sold 6.100 Units in ending inventory 400 Selling price 105 Variable costs per unit: Direct materials 21 Direct labour 32 Variable manufacturing overhead 5 Variable selling and administrative 4 Fixed costs: Fixed manufacturing overhead 174.000 Fixed selling and administrative 85,400 The company produces the same number of units every month, although the sales in units vary from month to month. The company's variable costs per unit and total fixed costs have been constant from month to month. What is the unit product cost for the month under absorption costing? A 162 B. 191 C.E58 DE87