Beamish Inc., which produces a single product, has provided the following data for its most recent month of operations: 1,000 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 $ $ $ $ 50 47 2 8 $31,000 $69,000 There were no beginning or ending inventories. The absorption costing unit product cost was