A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: 4,750 4,650 100 56 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 $ $ $ $ 58 21 19 $99,750 $46,500 What is the variable costing unit product cost for the month? Multiple Choice (0) $154 per unit O $175 per unit O $135 per unit O $141 per unit Beamish Inc., which produces a single product, has provided the following data for its most recent month of operations: 5,900 66 60 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 $ $ $ $ 7 15 $200,600 $454,300 There were no beginning or ending inventories. The absorption costing unit product cost was: Multiple Choice $126 per unit $167 per unit $133 per unit $259 per unit Bellue Inc. manufactures a single product. Variable costing net operating income was $114,600 last year and its inventory decreased by 3,000 units. Fixed manufacturing overhead cost was $3 per unit for both units in beginning and in ending inventory. What was the absorption costing net operating income last year? Multiple Choice $9,000 $105,600 $114,600 $117,600