Beamish Incorporated, which produces a single product, has provided the following data for its most recent month of operations: Number of units produced 7,800 Variable costs per unit: Direct materials $ 91 Direct labor $ 90 Variable manufacturing overhead $ 9 Variable selling and administrative expense $ 13 Fixed costs: Fixed manufacturing overhead $304,200 Fixed selling and administrative expense $600,600 There were no beginning or ending inventories. The absorption costing unit product cost was