Beamish Incorporated, which produces a single product, has provided the following data for its most recent month of operations: Number of units produced 8,800 Variable costs per unit: Direct materials $ 57 Direct labor $ 41 Variable manufacturing overhead $ 6 Variable selling and administrative expense $ 10 Fixed costs: Fixed manufacturing overhead $299,200 Fixed selling and administrative expense $651,200 There were no beginning or ending inventories. The absorption costing unit product cost was