Janos corporation, which has only one product, has provided the following data concerning its most recent month of operations: selling price $ 111units in beginning inventory 300units produced 2,000units sold 2,200units in ending inventory 100variable costs per unit: direct materials $ 29direct labor $ 30variable manufacturing overhead $ 4variable selling and administrative expense $ 9fixed costs: fixed manufacturing overhead $ 34,000fixed selling and administrative expense $ 39,600the company produces the same number of units every month, although the sales in units vary from month to month. the company's variable costs per unit and total fixed costs have been constant from month to month. what is the unit product cost for the month under absorption costing? multiple choicea. $72 per unitb. $89 per unitc. $63 per unitd. $80 per unit