Excerpt from Aerojet Corporation records for month of February: Per Unit Per Month Selling price $ 200,000 Direct materials used in production 40,000 Direct labor 10,000 Variable manufacturing overhead 2,000 Fixed manufacturing overhead $ 120,000 Variable selling and administrative expenses 20,000 Fixed selling and administrative expenses 40,000 February Beginning Inventory 0 Units Produced 3 Units Sold 3 Ending inventory 0 Assuming the absorption costing method is used, what is the total manufacturing costs per unit added to work in process during the month of February