Beamish Incorporated, which produces a single product, has provided the following data for its most recent month of operations: 5,400 Number of units produced Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense $ 88 $ 79 $ 7 $ 13 $210,600 $388,800 There were no beginning or ending inventories. The absorption costing unit product cost was: Multiple Choice $167 per unit $213 per unit 0 $174 per unit O $298 per unit