Beamish Incorporated, which produces a single product, has provided the following data for its most recent month of operations: Number of units produced 6,900 Variable costs per unit: Direct materials $ 139 Direct labor $ 126 Variable manufacturing overhead $ 7 Variable selling and administrative expense $ 12 Fixed costs: Fixed manufacturing overhead $ 248,400 Fixed selling and administrative expense $ 538,200 There were no beginning or ending inventories. The absorption costing unit product cost was:

$272 per unit

$265 per unit

$308 per unit

$398 per unit