Camile Company Has No Beginning and Ending Inventories,and Reports the Following

Camile Company has no beginning and ending inventories,and reports the following data about its only product:
$$\begin{array} { l l } \text { Direct materials used } & \$ 100,000 \\\text { Direct labor } & \$ 80,000 \\\text { Fixed indirect manufacturing } & \$ 50,000 \\\text { Fixed selling and administrative } & \$ 220,000 \\\text { Variable indirect manufacturing } & \$ 20,000 \\\text { Variable selling and administrative } & \$ 75,000 \\\text { Selling price(per unit) } & \$ 84\end{array}$$
$\begin{array} { l } \text {Units produced and sold }&10,000 \\\end{array}$

Camile Company uses the absorption approach to prepare the income statement.What is the product cost per unit?

A) $20
B) $25
C) $27.50
D) $32.50