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