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 uniti Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense 10,700 $ 108 $ 51 $ 7 $ 9 $417,300 $834,600 There were no beginning or ending inventories. The absorption costing unit product cost was. Multiple Choice $205 per unit $166 per unit $159 per unit