Beamish Inc., which produces a single product, has provided the following data for its most recent month of operations: 6,400 68 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 54 4 17 $236,800 $492,800 There were no beginning or ending inventories. The absorption costing unit product cost was: Multiple Choice O $114 per unit O $155 per unit $118 per unit $249 per unit 9 of 12 Parch C a