Bartelt Inc., which produces a single product, has provided the following data for its most recent month of operations: Number of units produced 7,600 Variable costs per unit: Direct materials $109 Direct labor $88 Variable manufacturing overhead $5 Variable selling and administrative expense $10 Fixed costs: Fixed manufacturing overhead $266,000 Fixed selling and administrative expense $570,000 There were no beginning or ending inventories. The absorption costing unit product cost was: $197 per unit $237 per unit $202 per unit $322 per unit