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 $ 51 Direct labor $ 45 Variable manufacturing overhead $ 4 Variable selling and administrative expense $ 7 Fixed costs: Fixed manufacturing overhead $227,700 Fixed selling and administrative expense $531,300 There were no beginning or ending inventories. The absorption costing unit product cost was: