Beamish Inc, which produces a single product, has provided the following data for its most recent month of operations: Number ot units produced 13,799 Variable costs per unit: Direct materials $ 168 Direct labor $ 51 Variable manufacturing overhead $ ? Variable selling and administrative expense $ 9 Fixed costs: Fixed manufacturing overhead $41?,399 Fixed selling and administrative expense $834,696 ' There were no beginning or ending inventories- The absorption costing un'rt product cost 1was