Beamish Inc., which produces a single product, has provided the following data for its most recent month of operations 5,400 $ $ Number of units produced Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense 88 79 7 13 $ $210,600 $388,800 There were no beginning or ending inventories. The absorption costing unit product cost was: Multiple Choice $167 per unit $213 per unit $174 per unit $298 per unit