Emerald Pools,Inc What Is the Unit Product Cost Using Absorption Costing? (Round

Emerald Pools,Inc.has provided the following information for the year. $$\begin{array} { | l | r | l | } \hline \text { Units produced } & 14,000 & \text { units } \\\hline \text { Sales price } & \$ 700 & \text { per unit } \\\hline \text { Direct materials } & \$ 25 & \text { per unit } \\\hline \text { Direct labor } & \$ 45 & \text { per unit } \\\hline \text { Variable manufacturing overhead } & \$ 50 & \text { per unit } \\\hline \text { Fixed manufacturing overhead } & \$ 470,000 & \text { per year } \\\hline \text { Variable selling and administration costs } & \$ 90 & \text { per unit } \\\hline \text { Fixed selling and administration costs } & \$ 260,000 & \text { per year } \\\hline\end{array}$$ What is the unit product cost using absorption costing? (Round any intermediate calculations and your final answer to the nearest dollar.)

A) $70
B) $154
C) $160
D) $120