Baughn Corporation, which has only one product, has provided the following data concerning its most recent month of operations:

Selling price $ 115
Units in beginning inventory 0
Units produced 6,600
Units sold 6,400
Units in ending inventory 200

Variable costs per unit:

Direct materials $ 26
Direct labor $ 46
Variable manufacturing overhead $ 7
Variable selling and administrative expense $ 9
Fixed costs:

Fixed manufacturing overhead $ 105,600
Fixed selling and administrative expense $ 51,200

What is the unit product cost for the month under absorption costing?a. $79 per unitb. $95 per unitc. $104 per unitd. $88 per unit