Bartelt Inc. which produces a single product, has provided the following data for its most recent month of operations: 4,600 Number of units produced Variable costs per unit $108 Direct materials $105 Direct labor Variable manufacturing overhead Variable selling and administrative expense $5 $12 Fixed costs: Fixed manufacturing overhead $184,000 Flxed selling and administrative expense $322.000 There were no beginning or ending inventores, The abserption costng unit product cost was bsorption costing unit product cost was: O $340 per unit O $213 per unit O $258 per unit O $218 per unit