What is the unit product cost using absorption costing? (Round your answer to the nearest cent.)

Comet Canisters, Inc. has collected the following data for the current year: Beginning Finished Goods Inventory Units produced Units sold Sales price Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative costs Fixed selling and administrative costs 50 units 540 units 590 units $160 per unit $20 per unit $12 per unit $19 per unit $10,300 per year $6 per unit $13,000 per year O A. $70.07 O B. $51.00 O C. $50.07 OD. $100.15