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

Number of units produced		6,900
Variable costs per unit:
Direct materials	$	139
Direct labor	$	126
Variable manufacturing overhead	$	7
Variable selling and administrative expense	$	12
Fixed costs:
Fixed manufacturing overhead	$	248,400
Fixed selling and administrative expense	$	538,200

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