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: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense 7,000 $ 149 $ 98 $6 $ 16 $245,000 $483,000 There were no beginning or ending inventories. The absorption costing unit product cost was: Multiple Choice $247 per unit $288 per unit $253 per un $373 per unit