Beamish Incorporated, which produces a single product, has provided the following data for its most recent month of operations:

Number of units produced $5,400$

Variable costs per unit:

Direct materials $ $104$

Direct labor $ $86$

Variable manufacturing overhead $ $11$

Variable selling and administrative expense $ $14$

Fixed costs:

Fixed manufacturing overhead $$199,800$

Fixed selling and administrative expense $$394,200$

There were no beginning or ending inventories. The absorption costing unit product cost was:

Multiple Choice

$$190$ per unit

$$238$ per unit

$$201$ per unit

$$325$ per unit