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

Number of units produced	8,300
Variable costs per unit:
Direct materials	$120
Direct labor	$116
Variable manufacturing overhead	$4
Variable selling and administrative expense	$10
Fixed costs:
Fixed manufacturing overhead	$273,900
Fixed selling and administrative expense	$589,300

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

$273 per unit

$240 per unit

$354 per unit

$236 per unit