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

Number of units produced	6,900
Variable costs per unit:
Direct materials	$139
Direct labor	$126
Variable manufacturing overhead	$7
Variable selling and administrative expense	$12
Fixed costs:
Fixed manufacturing overhead	$248,400
Fixed selling and administrative expense	$538,200

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

$265 per unit

$308 per unit

$272 per unit

$398 per unit