Beamish Inc., which produces a single product, has provided the following data for its most recent month of operations: 8,600 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 S $ S $ 149 112 7 11 $ 301,000 $653,600 There were no beginning or ending inventories. The absorption costing unit product cost was