Comet Canisters,Inc What Is the Unit Product Cost Using Absorption Costing? (Round

Comet Canisters,Inc.has collected the following data for the current year: $$\begin{array} { | l | r | c | } \hline \text { Beginning Finished Goods Inventory } & 60 & \text { units } \\\hline \text { Units produced } & 560 & \text { units } \\\hline \text { Units sold } & 620 & \text { units } \\\hline \text { Sales price } & \$ 170 & \text { per unit } \\\hline \text { Direct materials } & \$ 40 & \text { per unit } \\\hline \text { Direct labor } & \$ 13 & \text { per unit } \\\hline \text { Variable manufacturing overhead } & \$ 14 & \text { per unit } \\\hline \text { Fixed manufacturing overhead } & \$ 19,500 & \text { per unit } \\\hline \text { Variable selling and administrative costs } & \$ 6 & \text { per unit } \\\hline \text { Fixed selling and administrative costs } & \$ 12,500 & \text { per unit } \\\hline\end{array}$$ What is the unit product cost using absorption costing? (Round your answer to the nearest cent.)

A) $130.14
B) $67.00
C) $101.82
D) $61.82