Beamish Inc., which produces a single product, has provided the following data for its most recent month of operations: 1,100 $ A A A 56 49 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 8 $42,900 $81,400 There were no beginning or ending inventories. The absorption costing unit product cost was: Multiple Choice $105 per unit O $151 per unit $112 per unit O $233 per unit