Beamish Inc., which produces a single product, has provided the following data for its most recent month of operations: Number of units produced Variable costs per unit: 8,300 $ 120 $ 116 Direct materials Direct labor Variable manufacturingoverhead Variable selling and administrative expense 4 s 1e $10 Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense $273,988 $589,300 There were no beginning or ending inventories. The absorption costing unit product cost was: Multiple Choice $236 per unit $273 per unit $240 per unit $354 per unit