Emerald​ Pools, Inc. has provided the following information for the year. Units produced ​14,000 units Sales price ​$400 per unit Direct materials ​$45 per unit Direct labor ​$20 per unit Variable manufacturing overhead ​$65 per unit Fixed manufacturing overhead ​$500,000 per year Variable selling and administration costs ​$85 per unit Fixed selling and administration costs ​$270,000 per year What is the unit product cost using absorption​ costing? (Round any intermediate calculations and your final answer to the nearest​ dollar.) A. ​$130 B. ​$150 C. ​$65 D. ​$166