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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

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?

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