Beamish Inc., which produces a single product, has provided the following data for its most recent month of operations: 1,000 $ 50 47 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 2 $ 8 $31,000 $69,000 There were no beginning or ending inventories. The absorption costing unit product cost was: Multiple Choice $97 per unit $130 per unit $99 per unit $207 per unit