Beamish Inc., which produces a single product, has provided the following data for its most recent month of operations: Number of units produced Variable costs per unit: 8,88e Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense S 37 $ 56 4 2 Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense $312,000 $448,808 There were no beginning or ending inventories. The absorption costing unit product cost was: Multiple Choice $93 per unit $97 per unit