Beamish Incorporated, which produces a single product, has provided the following data for its most recent month of operations: Number of units produced: 7,600 Variable costs per unit: - Direct materials: $109 - Direct labor: $88 - Variable manufacturing overhead: $5 - Variable selling and administrative expense: $10 Fixed costs: - Fixed manufacturing overhead: $266,000 - Fixed selling and administrative expense: $570,000 There were no beginning or ending inventories. The absorption costing unit product cost was: Multiple Choice A) $5,197 per unit B) $5,237 per unit C) $5,202 per unit D) $5,322 per unit