Units in beginning inventory ........ ... ... 0 Units produced ........ 7,300 Units Sold .... .. . . MAMA 7.200 Units in ending inventory...... ..". 100 Variable costs per unit: Direct materials ..........mmmmmm $29 Direct labor.............. $49 Variable manufacturing overhead ........ $5 Variable selling and administrative....... $4 Fixed costs: Fixed manufacturing overhead............. $94,900 Fixed selling and administrative.......... $79.200 A manufacturing company that produces a single product has provided the data shown concerning its most recent month of operations. What's the absorption costing unit product cost for the month? O A) $100 per unit O B) $87 per unit O c) $96 per unit O D) $83 per unit