Beamish Inc., which produces a single product, has provided the following data for its most recent month of operations: 4,100 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 $ $ $ $ 90 42 3 10 $135,300 $287,000 There were no beginning or ending inventories. The absorption costing unit product cost was: Multiple Choice o $132 per unit o $248 per unit o $135 per unit o $168 per unit