Beamish Incorporated, which produces a single product, has provided the following data for its most recent month of operations: Number of units produced 6,900Variable costs per unit:Direct materials $ 51Direct labor $ 45Variable manufacturing overhead $ 4Variable selling and administrative expense $ 7Fixed costs:Fixed manufacturing overhead $227,700Fixed selling and administrative expense $531,300 There were no beginning or ending inventories. The absorption costing unit product cost was: Multiple Choice O $96 per unit $100 per unit O $217 per unit $133 per unit