Beamish Inc., which produces a single product, has provided the following data for its most recent month of operations 4,600 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 tAtAtAtA 108 105 5 12 $184,000 $322,000 There were no beginning or ending inventories. The absorption costing unit product cost was: Multiple Choice $340 per unit o $218 per unit o $258 per unit o o $213 per unit