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Bartelt Inc., which produces a single product, has provided the following data for its most recent month of operations: 4,600 Number of units produced Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expenses Fixed costs Fbced manufacturing overhead Fixed selling and administrative expense $91 SB5 $7 $10 $161,000 $326,600 There were no beginning or ending inventories. The absorption costing unit product cost was: O O $176 per unit $183 per unit $218 per unit $299 per unit O