Caruso Inc., which produces a single product, has provided the following data for its most recent month of operations: Number of units produced 4,000
Variable costs per unit:
Direct materials $39
Direct labor $71
Variable manufacturing overhead $5
Variable selling and administrative expense $8
Fixed costs:
Fixed manufacturing overhead $220,000
Fixed selling and administrative expense $308,000

There were no beginning or ending inventories.
The unit product cost under absorption costing was:

a. $170 per unit
b. $115 per unit
c. $255 per unit
d. $110 per unit