This is the most recent data for the month 7,000 82 75 Number of units produced Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense S S S S 5 10 $273,000 $1497,000 There were no beginning or ending inventories. What is the absorption costing unit product cost? Multiple Choice O $162 per unit $167 per unit $206 per unit $287 per unit