A manufacturing company that produces a single product has provided the following data concerning its 2 most recent month of operations: 55 0 4,150 4,050 100 Units in beginning inventory Units produced Units sold Units in ending inventory Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense $ $ $ $ 44 46 9 7 $87,150 $40,500 What is the variable costing unit product cost for the month? Beamish Inc., which produces a single product, has provided the following data for its most recent month of operations: 1,100 $ $ 56 49 7 Number of units produced Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense $ $ $42,900 $81,400 There were no beginning or ending inventories. The absorption costing unit product cost was: 7 A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: $ 32 147 0 2,860 2,510 350 Selling price Units in beginning inventory Units produced Units sold Units in ending inventory Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense $ $ $ $ 49 23 11 16 $94,380 $17,570 The total gross margin for the month under absorption costing is