Bartelt Inc., which produces a single product, has provided the following data for its most recent month of operations: Number of units produced 8,000 Variable costs per unit: Direct materials $40 Direct labor $77 Variable manufacturing overhead $8 Variable selling and administrative expense $7 Fixed costs: Fixed manufacturing overhead $464,000 Fixed selling and administrative expense $448,000 There were no beginning or ending inventories. The absorption costing unit product cost was: