Beamish Inc., which produces a single product, has provided the following data for its most recent month of operations: 7,000 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 $ $ $ $ 87 75 5 10 $273,000 $497,000 There were no beginning or ending inventories. The absorption costing unit product cost was: Multiple Choice O $206 per unit O $167 per unit O $287 per unit $162 per unit