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

Number of units produced 3,700

Variable costs per unit:

Direct materials $ 132

Direct labor $ 93

Variable manufacturing overhead $ 5

Variable selling and administrative expense $ 12

Fixed costs: Fixed manufacturing overhead $ 148,000

Fixed selling and administrative expense $ 288,600

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

Multiple Choice

• $225 per unit

• $270 per unit

• $230 per unit

• $360 per unit