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

Number of uncts produced

Vafiable cests per uniti

Direet materials

bireet laber

Variable manufacturing overhead

Variable seliting and administrative expense

Fixed eests!

$6,900$

Fixed manufaeturing overhead

Fixed selling and adminstrative expense

$139$

$$126$

$57$

$$12$

$$248,460$

$$538,200$

There were no beginning of ending inventeries. The absorgtion costing that predtret eost ivas: