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

Number of units produced		4,600
Variable costs per unit:
Direct materials	$	108
Direct labor	$	105
Variable manufacturing overhead	$	5
Variable selling and administrative expense	$	12
Fixed costs:
Fixed manufacturing overhead	$	184,000
Fixed selling and administrative expense	$	322,000

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