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

 

Number of units produced	6,900
Variable costs per unit:
Direct materials	$ 139
Direct labor	$ 126
Variable manufacturing overhead	$ 7
Variable selling and administrative expense	$ 12
Fixed costs:
Fixed manufacturing overhead	$248,400
Fixed selling and administrative expense	$538,200

 

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