Jarmon Company, Which Has Only One Product, Has Provided the Following

Multiple Choice

Jarmon Company, which has only one product, has provided the following data concerning its most recent month of operations: The 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?

A) $78
B) $73
C) $105
D) $110