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

Number of units produced		5,400
Variable costs per unit:
Direct materials	$	88
Direct labor	$	79
Variable manufacturing overhead	$	7
Variable selling and administrative expense	$	13
Fixed costs:
Fixed manufacturing overhead	$	210,600
Fixed selling and administrative expense	$	388,800

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

Multiple Choice

• $167 per unit

• $298 per unit

• $174 per unit

• $213 per unit