2

Beamish Inc., which produces a single product, has provided the following data for its most recent month of operations:

Number of units produced		4,600
Variable costs per unit:
Direct materials	$	91
Direct labor	$	85
Variable manufacturing overhead	$	7
Variable selling and administrative expense	$	10
Fixed costs:
Fixed manufacturing overhead	$	161,000
Fixed selling and administrative expense	$	326,600

There were no beginning or ending inventories. The absorption costing unit product cost was: