Beamish Inc., which produces a single product, has provided the following data for its most recent month of operations. 3 2,900 03:27:58 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 64 60 7 10 $ $ $110,200 $ 214,600 There were no beginning or ending inventories. The absorption costing unit product cost was: Multiple Choice O $124 per unit