Schultz, Inc. reports the following information:

$\backslash$table$[[$Units produced,$520$ units$],[$Units sold,$520$ units$],[$Sales price,$$220$ per unit$],[$Direct materials,$$33$ per unit$],[$Direct labor,$$16$ per unit$],[$Variable manufacturing overhead,$$10$ per unit$],[$Fixed manufacturing overhead,$$3,120$ per year$],[$Variable selling and administrative costs,$$3$ per unit$],[$Fixed selling and administrative costs,$$11,000$ per year$]]$

What is the unit product cost using absorption costing?

A$.$ $$65$

B$.$ $$155$

C$.$ $$59$

D$.$ $$161$