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

Number of units produced8,800

Variable costs per unit:

Direct materials$57

Direct labor$41

Variable manufacturing overhead$6

Variable selling and administrative expense$10

Fixed costs:

Fixed manufacturing overhead$299,200

Fixed selling and administrative expense$651,200

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

Multiple Choice

• $98 per unit
• $138 per unit
• $104 per unit
• $222 per unit