Beamish Inc., which produces a single product, has provided the following data for its most recent month of operations: 10,300 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 A A A A 90 71 4 12 $ $360,500 $813,700 There were no beginning or ending inventories. The absorption costing unit product cost was