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

Number of units produced	3,700
Variable costs per unit:
Direct materials	$131
Direct labor	$65
Variable manufacturing overhead	$12
Variable selling and administrative expense	$16
Fixed costs:
Fixed manufacturing overhead	$118,400
Fixed selling and administrative expense	$288,600

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

	$196 per unit
	$240 per unit
	$208 per unit
	$334 per unit