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

Number of units produced		5,400
Variable costs per unit:
Direct materials	$	104
Direct labor	$	86
Variable manufacturing overhead	$	11
Variable selling and administrative expense	$	14
Fixed costs:
Fixed manufacturing overhead	$	199,800
Fixed selling and administrative expense	$	394,200

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