Beamish Incorporated, which produces a single product, has provided the following data for its most recent month of operations: Number of units produced Variable costs per unit: 4,100 Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense $ 90 $ 42 $ 3 $ 10 $135,300 $287,000 There were no beginning or ending inventories. The absorption costing unit product cost was: (2.5%) 1) $168 per unit 2) $132 per unit 3) $135 per unit 4) $248 per unit