Beamish Inc., which produces a single product, has provided the following data for its most recent month of operations:

Number of units produced		8,600
Variable costs per unit:
Direct materials	$	149
Direct labor	$	112
Variable manufacturing overhead	$	7
Variable selling and administrative expense	$	11
Fixed costs:
Fixed manufacturing overhead	$	301,000
Fixed selling and administrative expense	$	653,600

There were no beginning or ending inventories. The absorption costing unit product cost was: